9911796707
TMI Blog2024 (6) TMI 1419X X X X Extracts X X X X X X X X Extracts X X X X ..... n - HELD THAT:- When the assessee dies during pendency of the proceedings, proceedings are to be continued through the legal representatives of the deceased. Accordingly, the order, demand notice are set aside. Consequent to allowing the writ petition and setting aside of the assessment order, the order of freezing the bank account as evidenced at Annexure-'K' is set aside. Matter is remit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;C1', computation sheet at Annexure-'C2', the order passed under Section 148A(d) of the Act at Annexure-'E1' and the notice issued under Section 148 of the Act at Annexure-'E2'. The petitioner has also sought for direction for de-freezing of accounts as a consequential relief. 2. The admitted facts being that the petitioner has stated to have died on 21.05.2022 as ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity and accordingly, requires to be set aside. 4. The procedure prescribed when the assessee dies during pendency of the proceedings is in terms of Section 159(2)(a) of the Act which provision reads as hereunder: Section 159. (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 le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de. 6. Consequent to allowing the writ petition and setting aside of the assessment order, the order of freezing the bank account as evidenced at Annexure-'K' is set aside. Matter is remitted to the stage post to the notice issued under Section 148 of the Act. Revenue to take steps in accordance with Section 159(2)(a) of the Act. 7. Upon such steps being taken, the petitioner is at liberty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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