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of <h1>Court rules in favor of legal representatives, stresses procedural compliance under Income-tax Act</h1> <h3>Commissioner of Income-Tax Versus Dalumal Shyamumal.</h3> Commissioner of Income-Tax Versus Dalumal Shyamumal. - [2005] 276 ITR 62, 194 CTR 362, 144 TAXMANN 151 Issues:Annulling assessment against a deceased person without bringing legal representatives on record.Analysis:The High Court of Madhya Pradesh addressed an income-tax reference made by the Income-tax Appellate Tribunal regarding an assessment order against a deceased individual. The court highlighted that the Assessing Officer had knowledge of the death of the assessee before passing the assessment order but failed to notify any legal representatives as required by section 159 of the Income-tax Act. The court emphasized that in cases where an assessee dies during assessment proceedings, section 159 should be followed to involve the legal representatives in the process. The court noted that the Tribunal should have considered section 159 and remanded the case to the Assessing Officer to ensure compliance and issue proper assessment orders after notifying the legal representatives. It was concluded that the assessment order against the deceased person was a nullity, and directions under section 159 should have been given for a valid assessment order. Therefore, the court ruled in favor of the deceased's legal representatives, highlighting the importance of following procedural requirements in such cases.
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