1993 (9) TMI 377

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....y issuing notice to all the legal representatives of the deceased and bringing them on record? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that non-issue of notices to the legal representatives of the deceased assessee Md. Rafiulla did not invalidate the assessment order passed by the Inspecting Assistant Commissioner of Income-tax and that it was at best a defect which was liable to be corrected and it was not a case fit for cancellation of the assessment?" 2. Facts leading to this reference may, briefly, be stated. For the assessment year 1974-75, the Assessing Officer concluded the hearing of the assessment on 11-2-1980. The assessee Md. Rafiulla expired on 27-2-1980. On ....

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....ntative, 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 death of the deceased. Under sub-section (3) of section 159, the legal representative of the deceased shall, for the purpose of the Act, be deemed to be an assessee. 4. In view of section 159, in a proceeding taken against the deceased before his death, a notice is required to be issued to the legal representative to have his say before making the assessment order, for, the legal representative is an assessee by operation of law from the stage of death. The question which, therefore, arises for considera....