TMI BlogTax Assessment Reopening Must Target Legal Representative of Deceased u/s 159 of Income Tax Act.Reopening of assessment - assessment against deceased person - liability of Legal representatives - in the light of the provisions of section 159 of the Act the proceedings are required to be initiated against a legal representative and not against the deceased. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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