Reassessment notices against a deceased assessee were unsustainable where legal representatives were not proceeded against under the Income-tax Act.

Proceedings under Section 148A of the Income-tax Act cannot be initiated against a person who has already died; where action is sought against a deceased assessee, the Department must proceed against the legal representatives under Section 159. Because that statutory route was not followed, the notices issued to the deceased person were unsustainable and were quashed, subject to liberty to proceed in accordance with law.

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Issues: Whether proceedings and notices issued against a deceased person without invoking the legal-representative provisions were sustainable.

Analysis: The Court noted that initiation of proceedings under Section 148A of the Income-tax Act, 1961 against a person who had already expired was not permissible. It held that, where action is to be taken in relation to a deceased assessee, the Department must proceed against the legal representatives by taking recourse to Section 159 of the Income-tax Act, 1961. As that course had not been adopted, the notices could not be sustained.

Conclusion: The challenge succeeded and the impugned notices were quashed and set aside, with liberty to the respondents to proceed in accordance with law.

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