2026 (9) TMI 385

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 14959 and 14960 of 2026 - -<br>Income Tax<br>THE HONOURABLE MR. JUSTICE C. SARAVANAN For the Petitioner : Mr. S. Sridhar For Respondents : Mr. J. Parekk Kumar senior standing counsel for Income Tax ORDER Mr. J. Parekk Kumar, learned senior standing counsel for Income Tax, takes notice for the respondents. 2. By consent, this writ petition is disposed of at the time of admission, a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....me, the impugned notice has been issued in the name of the deceased assessee on 30.03.2026, which has been directly issued by invoking the machinery under Section 135A r/w Section 148 of the Act. 5. Section 159 of the Income Tax Act, 1961 contemplates situation as to how proceedings have to be continued in the case of a diseased assessee. Section 159 of the Income Tax Act, 1961, is reproduced b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 to be an assessee. (4) Every legal representative....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to the extent to which the estate is capable of meeting the liability." 6. If the proceedings had been initiated already before the death of the deceased assessee, the proceedings could have been continued in the name of the deceased assessee, in terms of Section 159(2) of the Income Tax Act, 1961. Though sub-section 3 to Section 159 states that the legal representative of the deceased shall fo....