2025 (11) TMI 1008

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....tition under Articles 226/227 of the Constitution of India is seeking setting aside of order dated 09.08.2002 (Annexure P-5) whereby respondent has attached bank account to recover dues of her husband. 2. The respondent-Revenue assessed liability of Rs. 1,18,615/- against M/s Sham Lal Siri Ram, Sangrur. The liability could not be recovered from said firm. Krishan Kumar husband of the petitioner was one of the partners of M/s Sham Lal Siri Ram. The respondent on account of non-recovery of aforesaid amount from partnership firm as well as its partners served notice dated 09.08.2002 upon Bank informing that a sum of Rs. 1,18,615/- is due from Krishan Kumar son of Sham Lal as legal heir of Sham Lal and partner of M/s Sham Lal Siri Ram, Sangr....

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....f 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 subsection (1),- (a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of the death of the deceased; (b) any proceeding which could have been taken against the deceased if he had survived, may be taken against the legal representative; and (c) all the provisions of this Act shall apply accordingly. (3) The legal representative of the deceased shall, for the purposes of this Act, be deemed ....

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....o the generality of the foregoing sub-section, if the [Assessing Officer] or the [Commissioner (Appeals)] in the course of any proceeding under this Act in respect of any such firm as is referred to in that sub-section is satisfied that the firm was guilty of any of the acts specified in Chapter XXI, he may impose or direct the imposition of a penalty in accordance with the provisions of that Chapter. (3) Every person who was at the time of such discontinuance or dissolution a partner of the firm, and the legal representative of any such person who is deceased, shall be jointly and severally liable for the amount of tax, penalty or other sum payable, and all the provisions of this Act, so far as may be, shall apply to any such asse....