TMI Blog1976 (5) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and in the circumstances of the case, the Tribunal was right in holding that the assessment after the death of H. R. Mehta and without issuing notices to his legal representatives was not liable to be annulled ? " Shri H. R. Mehta was the assessee. The facts stated by the Tribunal may briefly be stated as follows : After receiving the notices under section 148 of the Income-tax Act, 1961, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ddar. The Appellate Assistant Commissioner accepted the contention of Mr. Poddar that after the death of the assessee a notice of hearing should have been given to the legal representatives and the assessments should have been completed in their hands under section 159 of the Act. Since the Income-tax Officer was not informed about the death of the assessee, the Appellate Assistant Commissioner se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as contended before us that the assessments should have been annulled by the Tribunal, but we reject his contention. Assessment or reassessment or recomputation of income of a person who has died during the pendency of those proceedings are kept alive by clauses (a) and (b) of sub-section (2) of section 159 of the Act. Those proceedings may be continued against the legal representative from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent and recomputation from the stage at which they stood on the date of the death of the assessee against his legal representative who in terms of sub-section (3) of section 159 of the Act is deemed to be an assessee and he is liable to pay the tax which the deceased assessee would have been liable to pay if he was alive, as stated in section 159(1) of the Act. Therefore, the Tribunal was right ..... X X X X Extracts X X X X X X X X Extracts X X X X
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