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Issues: Whether reassessment proceedings could be initiated against the legal representatives of a deceased assessee without compliance with the mandatory notice and hearing requirement under section 148A(b), and whether the order under section 148A(d) could stand in the absence of such compliance in the light of section 159.
Analysis: Section 159 permits proceedings to be continued or initiated against the legal representative of a deceased person, but the liability is to be worked out in accordance with the Act and the reassessment machinery. The pre-notice opportunity under section 148A(b) is mandatory before issuance of notice under section 148. Since the record showed that the required opportunity was not afforded to the legal representatives before the impugned notice and consequential order were issued, the statutory precondition for further reassessment action was not satisfied.
Conclusion: The impugned notice and the order passed under section 148A(d) were quashed and set aside. The proceedings may be reinitiated against the legal representatives only after strict compliance with sections 148A(b) and 159.
Ratio Decidendi: A reassessment notice and consequential order issued against the legal representatives of a deceased assessee cannot be sustained unless the mandatory pre-notice opportunity under section 148A(b) is first afforded in accordance with the statutory scheme.
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