9911796707
TMI Blog2024 (6) TMI 1419X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner : Sri. Sandeepani Neglur, Advocate For Sri. Sandeep Huilgol, Advocate. For the Respondent : Sri. Dilip M., Junior Standing Counsel A/W Sri. Ravi Raj Y.V., Senior Standing Counsel For R1 And R2. ORDER The petitioner has called in question the validity of the assessment order passed under Section 147 read with Section 144 of the Income Tax Act, 1961 (for short 'the Act') ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 148A (d) of the Act as well as the notice under Section 148 of the Act dated 31.03.2022, the petitioner was alive. It is during the proceedings for assessment, subsequent to the notice issued under Section 148 of the Act, the petitioner has passed away on 21.05.2022. The assessment order at Annexure-'A1' is passed against a dead person. 3. It is further not in dispute that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of the death of the deceased." 5. In light of the same when the assessee dies during pendency of the proceedings, proceedings are to be continued through the legal representatives of the deceased. Accordingly, the order at Annexur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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