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TMI Blog2024 (6) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... tiate proceedings is the satisfaction of the test under Section 159(2)(b) of the Act. Notice against the legal representative - The present proceedings under Section 148 of the Act are as regards the assessment year 2016-17, the time limit for the proceedings under Section 148 would be in terms of Section 149(1)(b) proviso. In terms of the proviso there is a bar for issuance of notice under Section 148 in a case for a relevant assessment year before 01.04.2021 and in the present case as the assessment year 2016-17 falls within the applicability of the proviso, and proceedings would have been initiated within 31.03.2023 within the outer limit of 6 years from the end of assessment year 2016-17 as against the legal representative. Accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee has passed away on 14.10.2022 as is evidenced from the copy of Death Certificate enclosed at Annexure-'B'. It is further submitted that as regards the assessment year 2016-17, notice under Section 148 of the Act was issued on 13.03.2023. Reference to the same is made in the assessment order. 3. Clearly, the notice and the proceedings pursuant there to, are after the death of the assessee. 4. It is submitted that while notice is issued under section 148 of the Act against a dead person, such notice being invalid, all consequential proceedings including the assessment order under Section 147 read with Section 144 of the Act and proceedings for penalty are required to be set aside. Reliance is placed on the order of this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al representative from the stage at which it stood on the date of the death of the deceased. (b) any proceeding which could have been taken against the deceased if he had survived, may be taken against the legal representative; and (c) all the provisions of this Act shall apply accordingly." (emphasis supplied) 9. In light of the above, question of continuing with fresh proceedings against the deceased which liberty is sought for by the learned counsel for the revenue would be permissible only if proceedings could have been taken against the deceased if he had survived. 10. The present proceedings under Section 148 of the Act are as regards the assessment year 2016-17, the time limit for the proceedings under Section 148 wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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