TMI Blog2023 (11) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... egal representative. Though the present case was initiated subsequent to the death of the assessee, it was initiated in the name of the dead person and the assessment order was also passed in the name of a dead person, though his legal representative had participated in the proceedings. Department is supposed to have substituted the legal representative in the place of a dead person. However, they had not done the same and no order can be sustainable if it is passed in the name of a dead person - As decided in case of M.Hemanatha [ 2016 (4) TMI 258 - MADRAS HIGH COURT] held that no proceedings can be initiated against a dead person. Thus this Court is of the considered view that the impugned orders are not sustainable and the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Dr.B.Ramaswamy, learned Senior Standing Counsel appearing for the respondents submitted that it is the duty of the respondents to initiate the proceedings against the assessee, if required. The petitioner also participated in the proceedings initiated by the respondents for the assessment year 2018-2019 and therefore, the respondents proceeded with the same and at this stage, the same cannot be ignored. He further submitted that for the assessment year 2019-2020, the respondents initiated the proceeding against the legal representatives of the dead person. 5. In support of his submissions, he relied upon the following judgments:- (i) Vijay Garg vs.Income-Tax Officer reported in [2023] 146 taxmann.com 231 (Delhi) . (ii) D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h could have been taken against the deceased if he had survived, may be taken against the legal representative; and ( c ) all the provisions of this Act shall apply accordingly. (3) The legal representative of the deceased shall, for the purposes of this Act, be deemed to be an assessee. (4) Every legal representative shall be personally liable for any tax payable by him in his capacity as legal representative if, while his liability for tax remains undischarged, he creates a charge on or disposes of or parts with any assets 47 of the estate of the deceased, which are in, or may come into, his possession, but such liability shall be limited to the value of the asset so charged, disposed of or parted with. (5) The provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that no order can be passed against the dead person and the same is non-est in law. 10. The Hon'ble Division Bench of this Court in the case of Commissioner of Income-Tax-VII, Chennai vs.M.Hemanathan reported in [2016] 67 taxmann.com 22 (Madras) has held as follows: 29............ A notice sent to a dead person is actually a nullity. There is only one exception in so far as civil proceedings are concerned, which could be traced to Order XXII Rule 4. Section 159 of the Income Tax Act also carves out an exception. Since service of notice on the legal heir of a dead person falls under the category of an exception to the general rule, the same cannot overtake the rule in the absence of a specific provision. 11. In the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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