https://www.taxtmi.com/caselaws?id=265474 The court dismissed the petition seeking to stop assessment proceedings against a deceased person. The court held that the legal representative is liable for tax payment under Section 159 of the Income Tax Act, even after the death of the taxpayer. The notice issued to the petitioner as the legal representative was deemed valid, and the court found no grounds to interfere with the assessment proceedings. Previous case laws cited were deemed irrelevant, and the court concluded that the legal representative is personally liable for taxes limited to the deceased's estate assets. en-us Wed, 19 Aug 2015 00:00:00 +0530 Mon, 12 Oct 2015 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265474 The court dismissed the petition seeking to stop assessment proceedings against a deceased person. The court held that the legal representative is liable for tax payment under Section 159 of the Income Tax Act, even after the death of the taxpayer. The notice issued to the petitioner as the legal representative was deemed valid, and the court found no grounds to interfere with the assessment proceedings. Previous case laws cited were deemed irrelevant, and the court concluded that the legal representative is personally liable for taxes limited to the deceased's estate assets. Case-Laws Income Tax Wed, 19 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265474