https://www.taxtmi.com/caselaws?id=384169 The court upheld the assessment order holding the petitioner liable for concealing income, confirming the validity of the notice issued under Section 148 of the Income Tax Act. The court found the notice issued within the statutory limitation period under Section 149, given the assessee's demise. Emphasizing the liability of legal representatives under Section 159, the court dismissed the petition, supporting the assessing officer's decision and highlighting adherence to legal provisions. en-us Wed, 17 Jul 2019 00:00:00 +0530 Tue, 06 Aug 2019 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384169 The court upheld the assessment order holding the petitioner liable for concealing income, confirming the validity of the notice issued under Section 148 of the Income Tax Act. The court found the notice issued within the statutory limitation period under Section 149, given the assessee's demise. Emphasizing the liability of legal representatives under Section 159, the court dismissed the petition, supporting the assessing officer's decision and highlighting adherence to legal provisions. Case-Laws Income Tax Wed, 17 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384169