2022 (7) TMI 222

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....ar proceedings unaware of the decision of the Division Bench of this Court, in Commissioner of Income Tax-VIII, Chennai Vs M.Hemanathan, (2016) 68 taxmann.com 22 (Madras). The learned counsel for the petitioner further submits that after the impugned notice was issued, the petitioner has written several letters informing the respondent that impugned notice was without jurisdiction and was liable to be recalled. The learned counsel for the petitioner further submits that despite the same, the respondent has proceeded to issue a show cause notice, dated 16.03.2022, which is contrary to law. The learned counsel for the respondent interjects and submits that for the assessment year 2013-2014, the petitioner participated in the proceedings and a....

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.... the death of the deceased person. The relevant portion of the aforesaid Section reads as under: "159. Legal representatives.--(1) Where a person dies, his legal representative 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 re-computation under Section 147) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of Sub- Section (1),-- (a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal repre....

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....cation of the department was received by the petitioner as the legal representative of the deceased assessee, namely, Jeyachandran. The Hon'ble Division Bench of this Court in Commissioner of Income Tax-VIII, Chennai Vs M.Hemanathan, (2016) 68 taxmann.com 22 (Madras) has held as under: "20. Clause (b) is probably more advantageous to the Revenue, if at all it could be taken advantage by the Revenue. Clause (b) attempts to save the situation where the right of the Revenue to proceed against the assessee was available at the time when the assessee had passed away. Take for instance cases where the Appellate Authority has decided an issue in favour of the assessee and before the time limit available for the Department to file a further a....