TaxTMI 
TaxTMI 
2019 (6) TMI 249
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....f 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 Assessee argued that even though the Assessee S.Vellamuthusamy Nai....
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....ncome-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 was completed on 23.3.2006. Admittedly, the factum of demise of Shri. S.Vellaimuthusamy Naidu was no....
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....he 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 that the learned Tribunal had erred in reversing the said orders and in directing the Assessing Authority to pass fr....
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....rd 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. (2) For the purpose of making an assessment (including an assessment, reassessment or recomputation under section 147) of the income of....
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....ection (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 much aware of the facts of the assessments against the deceased man S.Vellamuthusamy Naidu, his own father. Nothing prevented the said legal representative to bring on record the factum of death....