2026 (4) TMI 653

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....4B of the Income Tax Act, 1961 for the Assessment Year 2015-2016. The impugned assessment order has been passed in the name of the deceased assessee, late Mr.Devarajan Sivaprakasam, who is the father of the petitioner. 2. The deceased assessee was employed in the Tamil Nadu Electricity Board (TNEB) who retired from service on 31.08.2013 and later passed away on 27.05.2014 during the Assessment Year 2015-2016 (Financial Year 2014- 2015). 3. In the present case, proceedings were initiated against the deceased assessee by issuance of a Notice dated 15.03.2017, alleging non-filing of the Income Tax Returns for the Assessment Year 2015-2016. The said notice was not responded to by the petitioner as the Legal Representative of the deceased ....

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....inated in the impugned Assessment Order dated 20.02.2023 and consequential impugned recovery notice dated 13.06.2023. 8. The learned counsel for the petitioner submits that the reassessment proceedings by issuance of Notice under Section 148 of the Income Tax Act, 1961 under the new regime in the name of the deceased assessee is barred by limitation. It is further submitted that the last date for issuance of Section 148 Notice of the Income Tax Act, 1961 under the old regime expired on 31.03.2022. 9. At this juncture, it is submitted in view of Section 159(2)(b) of the Income Tax Act, 1961, the proceedings in itself are not sustainable. It is submitted that while proceedings can be initiated against the legal representative of a decea....

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....d may be continued against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of the deceased, but also (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. 14. As per Section 159(3) of the Income Tax Act, 1961, the legal representative of the deceased shall, for the purposes of this Act, be deemed to be an assessee. 15. As per Section 159(4) of the Income Tax Act, 1961, every legal representative shall be personally liable for any tax payable by him in his capacity as legal representative if. While hi....

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....tice, the time gets extended by one month from the end of the month in which time or extended time allowed to furnish a reply as per clause (b) to Section 148A of the Income Tax Act, 1961 under the new regime expires. 19. Thus, the time for issuance for Section 148 Notice under the provisions of the Income Tax Act, 1961 under the new regime as in force with effect from 01.04.2021 gets extended. Therefore, there is no merit in the challenge to the impugned assessment order on the ground of limitation. 20. There is also no merit in the grounds in the Affidavit filed in support of the present Writ petition. There is no merit either on a reading of Sections 148 and 149 of the Income Tax Act, 1961 as in force from 01.04.2021 or on a readin....