Proceedings initiated against a deceased assessee after their...

Proceedings initiated against a deceased assessee after their death cannot be continued against their legal representatives under Section 159. The court reaffirmed that only proceedings commenced during the lifetime of the assessee may be pursued against their legal representatives. Since the proceedings in this case were initiated posthumously, continuation against the legal representatives is impermissible. Consequently, the High Court upheld the Single Judge's order quashing the impugned proceedings. The proceedings against the deceased are therefore set aside.