https://www.taxtmi.com/caselaws?id=765236 Karnataka HC dismissed revenue's appeal regarding reopening of assessment under section 147 against deceased assessee's legal representatives. Court held that proceedings initiated against assessee after death cannot continue against legal representatives. While section 159(2)(b) permits proceedings against legal representatives, this applies only when proceedings could have been initiated against the deceased within statutory limitation period. Since limitation had expired against deceased assessee, no proceedings could be initiated against legal representatives. Court rejected revenue's contention that legal representatives must inform authorities of assessee's death, finding no statutory provision supporting this obligation. en-us Wed, 22 Jan 2025 00:00:00 +0530 Tue, 28 Jan 2025 08:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765236 Karnataka HC dismissed revenue's appeal regarding reopening of assessment under section 147 against deceased assessee's legal representatives. Court held that proceedings initiated against assessee after death cannot continue against legal representatives. While section 159(2)(b) permits proceedings against legal representatives, this applies only when proceedings could have been initiated against the deceased within statutory limitation period. Since limitation had expired against deceased assessee, no proceedings could be initiated against legal representatives. Court rejected revenue's contention that legal representatives must inform authorities of assessee's death, finding no statutory provision supporting this obligation. Case-Laws Income Tax Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765236