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TMI Blog2019 (8) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion that the notice u/s 148 (2) was barred by time is negatived. Chapter XV of the 1961 Act lays down provision regarding liability in special cases. Section 159 where under provides for that where a person dies, his legal representatives shall be liable to pay any sum which the deceased would have been liable to if he had not died, in the like manner and the same manner and to the extent as the deceased. And the legal representative of the deceased shall, for the purpose of the 1961 Act, be deemed to be assessee. In the present case, the Assessing Officer, after subjecting the petitioner, legal representative of late Ram Singh, to the notice u/s 142(1), found the undisclosed income of ₹ 33,20,000/- which led him to pass the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .E1936505274IN on 30.03.2017 which returned unserved on 03.04.2017. It is, however, borne out from the record that the proceedings were initiated on 30.03.2017 which are reproduced as under: (6) That notice under Section 142(1) of 1961 Act was sent to the legal representative of Ram Singh; whereby, he was called upon to: (i) produce or cause to be produced before me at my office at Morena on 27/11/2017 at 11:00 A.M. the accounts and / or documents specified overleaf. (ii) Furnish in writing and verified in the prescribed manner information called for as per annexure and on the points or matters specified therein before me at my office on 27/11/2017 at 11:00 A.M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 Act envisages issuance of notice where income has escaped assessment. (11) Section 149 of the 1961 Act stipulates the time limit within which the notice under Section 148 can be issued. (12) Clause (b) of sub-section (1) of Section 149 of the 1961 Act stipulates: (1) No notice under section 148 shall be issued for the relevant assessment year- (a) xx xx xx (b) if four years, but not more than six years, have elapsed from the end of the relevant assessment year unless the income chargeable to tax which has escaped assessment amounts to or is likely to amount to one lakh rupees or more for that year. (13) In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceased 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 subsection (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 the deceased; (b) any proceeding which could have been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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