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TMI Blog2014 (6) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... s and circumstances of the case, and in law, the learned CIT(A) has erred in deleting the addition made on account of disallowances of expenses of Rs. 7,78,364/-. 2. Notice was issued to the respondent assessee by Registered Post with Acknowledgement Due on 07.05.2014 which was returned by the postal authorities on 09.05.2014 with the remarks "deceased". 3. The Departmental Representative at the time of the hearing filed before us copy of the death certificate of the assessee Shri Akhter Nooruddinahmed Saiyed and pointed out therefrom that the assessee expired on 29.12.2009 and the impugned order of assessment was passed by the Assessing Officer on 21.11.2011. As the assessment has not been made in the name of the legal representative, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sentative shall be liable to pay any sum which the deceased would have been liable to pay if he had not died, in the like manner and to the same extent as the deceased. (2) For the purpose of making an assessment (including an assessment, reassessment or recomputation under Section 147) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of Sub-section (1)- (a) Any proceeding taken against the deceased before his death 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 deceased; (b) Any proceeding which could have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the deceased. Clause (b) of Sub-section (2) says that any proceedings which could have been taken against the deceased if he had survived may be taken against the legal representative. This clause obviously deals with the situation where the proceedings are contemplated to be taken against the estate of the deceased after his death. Since the legal representative of the deceased represents his estate such proceedings may be taken against them. The study of these provisions clearly brings us to hold that only those proceedings for making assessment or levying any sum may be taken against the deceased, so that they may be continued after his death, which have been taken in his lifetime. In his lifetime such proceedings would necessarily be t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s liable for payment of taxes accruing both before and after his death. After the death of the assessee, the assessment proceedings can only continue in the name of his legal representative. The Andhra Pradesh High Court in the case of CIT v. C.V. Raghava Reddy [1984] 148 ITR 385 following the same principle held that Under Section 159 a proceeding could be continued against the legal representative of the deceased assessee only if it had been initiated when the assessee was alive. It is thus well settled that an assessment made on a dead person would, on the face of it, be a nullity in law. 10. In the instant case, the Departmental Representative could not bring any material before us to show that the impugned assessment order was passed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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