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TMI Blog2023 (11) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... A.Y 2018-19 and quash the same. 2. Learned counsel for the petitioner submitted that the petitioner's husband passed away on 20.04.2020. Thereafter, the 1st respondent issued notice under Section 148 of the Income Tax Act on 31.03.2022. The petitioner participated in the proceedings as legal representative of her deceased husband and informed about the death of her husband and submitted the death certificate. Subsequently, the assessment order dated 21.03.2023 and penalty proceeding dated 23.09.2023 came to be passed by the 2nd respondent. He further submitted that the notice issued under Section 148 of the Income Tax Act, against a dead person is non-est in law and illegal and hence, he prayed to quash the impugned assessment order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... legal representative in the place of the deceased? 7. For better appreciation, it would be appropriate to extract Section under Section 159 of the Income Tax Act, which reads as follows:- "159.(1) Where a person dies, his legal representative 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 re-computation 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 hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, in the event any proceedings is initiated during the life of the dead person, the same can be continued against the legal representatives of the deceased from the stage at which it stood on the date of the death of the deceased. Section 159(2)(b) of the Income Tax Act deals with the situation where if any proceedings could have been taken against the deceased if he had survived, may be taken against the legal representatives of the deceased. 9. In the present case, the 1st respondent issued notice under Section 148 of the Income Tax Act on 31.03.2022 against the dead person, who is the husband of the petitioner. Upon the receipt of the notice, the petitioner in the capacity as the legal representative participated in the proceeding. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dead person, though his legal representative had participated in the proceedings. 12. Therefore, the department is supposed to have substituted the legal representative in the place of a dead person. However, they had not done the same and no order can be sustainable if it is passed in the name of a dead person. Further, as discussed above, in the case of Commissioner of Income-Tax-VII, Chennai vs.M.Hemanathan, the Hon'ble Division Bench of this Court had held that no proceedings can be initiated against a dead person. 13. For all these reasons, this Court is of the considered view that the impugned orders are not sustainable and the same are liable to be set aside. Accordingly, the impugned assessment order dated 21.03.2023 and the penal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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