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The case discusses the validity of proceedings against the legal representatives of a deceased assessee when reopening notices in the name of the assessee have expired. The court held that legal representatives have the right to contest proceedings and determine the extent of liability. However, in this case, the respondents failed to follow the provisions of Section 159, leading to the set-aside of the reopening notice against the deceased assessee. The court granted liberty to the Revenue to proceed against the legal heirs if permitted by law.
The case discusses the validity of proceedings against the legal representatives of a deceased assessee when reopening notices in the name of the assessee have expired. The court held that legal representatives have the right to contest proceedings and determine the extent of liability. However, in this case, the respondents failed to follow the provisions of Section 159, leading to the set-aside of the reopening notice against the deceased assessee. The court granted liberty to the Revenue to proceed against the legal heirs if permitted by law.
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