On appeal by the revenue against the order of single judge the appellate Court held that assessment proceedings initiated in the name of a deceased person are null and void. Section 159 permits continuation of validly initiated proceedings against legal representatives but does not allow initiation against a deceased assessee. Since limitation had expired against the deceased, fresh proceedings could not be started against legal heirs. Writ petition was allowed. (AY. 2016-17)
ITO v. Preethi V. (Smt) (2025) 343 CTR 385 / 247 DTR 16 / 170 Taxmann.com 673 (Karn)(HC) Editorial : Preethi V. (Smt.) v. ITO (2025) 343 CTR 390 / 247 DTR 21 / 171 taxmann.com 100 (Karn)(HC)
S. 148 : Reassessment-Notice issued in name of deceased-Proceedings void-No revival against legal heirs after limitation-Order of single judge is affirmed. [S. 149, 159, Art. 226]
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