https://www.taxtmi.com/highlights?id=58632 Validity of the Order of assessment passed after the death of the assessee - In the instant case, admittedly, after conclusion of the submissions, before an order was passed by the Assessing Officer, the assessee expired. Therefore, by virtue of Section 159(2) of the Act, the proceeding could not have held to have been abated and could have been continued against the legal representatives. Section 159(2)(a) of the Act creates a legal fiction therefore, full effect has to be given to the same. It is not a case where the proceedings were initiated against the assessee who had already expired. - HC en-us Sat, 03 Jul 2021 23:42:51 +0530 Sat, 03 Jul 2021 23:42:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58632 Validity of the Order of assessment passed after the death of the assessee - In the instant case, admittedly, after conclusion of the submissions, before an order was passed by the Assessing Officer, the assessee expired. Therefore, by virtue of Section 159(2) of the Act, the proceeding could not have held to have been abated and could have been continued against the legal representatives. Section 159(2)(a) of the Act creates a legal fiction therefore, full effect has to be given to the same. It is not a case where the proceedings were initiated against the assessee who had already expired. - HC Highlights Income Tax Sat, 03 Jul 2021 23:42:51 +0530 https://www.taxtmi.com/highlights?id=58632