TaxTMI 
TaxTMI 
2019 (6) TMI 249
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....bstantial questions of law. The Questions of law admitted by a Co-ordinate Bench of this Court on 04.12.2008 are quoted below for ready reference:- "1. Whether, on the facts and circumstances of the case, the Appellate Tribunal was right in law in holding that the assessment order in the name of a dead person is a curable infirmity, reversing the order of the Commissioner of Income Tax (Appeals) that such an order is null and void?; 2. Whether the Appellate Tribunal is right in law in restoring the case on the file of the assessing officer with a direction to make the assessment in the names of the legal representatives, when the time limit for passing the order was already over?." 2. The learned counsel for the Assesse....
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.... legal representatives after complying with the provisions of Section 159 of the Income-tax Act. However, it is seen that the time limit for completion of assessment was already over as on 31.03.2006. In any case, the impugned orders do not exist in the eyes of law and they are cancelled." 4. The Revenue's Appeal filed against the said orders of the learned Tribunal came to be allowed by the learned Tribunal with the following observations:- "5. We find that Section 148 notice was issued on 14.02.2005. No return was filed in compliance with the said notice. The case was heard on 06.12.2005 and 3.1.2006. Shri S.Vellaimuthusamy Naidu (the assessee) died 25.01.2006. Assessment under Section 144 read with Section 147 wa....
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....erefore set aside the impugned order and restore the issue to the file of the AO with direction to make the assessments in the names of the legal representatives in accordance with law after providing adequate opportunity to them of being heard. 7. In the result, appeals of the Revenue stand allow for statistical purposes." 5. Aggrieved by the same, the Assessee has come up before this Court by the present Appeals. 6. The learned counsel for the Appellant/Assessee Mr.T.N.Seetharaman submitted that the Assessment Orders in question against the dead person on the date it was passed ie., on 23.03.2006 was non-est and therefore, the learned CIT (Appeals) was justified in allowing the Appeal of the Asssessee. He further submitted ....
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....earned Tribunal and the questions of law framed above deserves to be answered in favour of the Revenue. 8. Having heard the learned counsels for the parties, we are satisfied that there are no merits in the present Appeals filed by the Assessee and the same deserves to be dismissed. 9. Section 159 of the Act quoted below saves the Assessment in such cases and the proceedings against the dead person can continue in the name of the legal representative. The provision reads as under:- "159. Legal representatives (1) Where a person dies, his legal representatives shall be liable to pay any sum which the deceased would have been liable to pay if he had not died, in the like manner and to the same extent as the deceased. ....
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....th the provisions of this section, apply in relation to a legal representative. (6) The liability of a legal representative under this section shall, subject to the provisions of subsection (4) and subsection (5), be limited to the extent to which the estate is capable of meeting the liability. B.- Representative assessees General provisions." 10. Admittedly, the fact of death of the Assessee S.Vellamuthusamy Naidu who died on 25.01.2006 was not brought to the notice or record of the Assessing Authority before 23.03.2006 when the Assessment Orders were passed. The main Appeal was filed by the son Mr.V.Srinivasan himself. Therefore, the appellant has not disputed that the son Mr.V.Srinivasan was legal representative and was very ....