https://www.taxtmi.com/highlights?id=60371 Reopening of assessment u/s 147 - notice u/s 142(1) came to be issued in the name of deceased person - the assessee having died on 11.11.2014, claims or proceedings, if any against the deceased assessee ought to be under Section 159(2)(b). As Section 159 does not permit of any ambiguity, any elasticity to the time period fixed under Section 149 and the manner of initiation of proceedings against the deceased assessee as provided under Section 159(2)(b) is impermissible. - HC en-us Wed, 03 Nov 2021 09:32:19 +0530 Wed, 03 Nov 2021 09:32:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60371 Reopening of assessment u/s 147 - notice u/s 142(1) came to be issued in the name of deceased person - the assessee having died on 11.11.2014, claims or proceedings, if any against the deceased assessee ought to be under Section 159(2)(b). As Section 159 does not permit of any ambiguity, any elasticity to the time period fixed under Section 149 and the manner of initiation of proceedings against the deceased assessee as provided under Section 159(2)(b) is impermissible. - HC Highlights Income Tax Wed, 03 Nov 2021 09:32:19 +0530 https://www.taxtmi.com/highlights?id=60371