“Section 159(2)(b)”

Section References (mined)Section 159Section 159(2)(b)19 judgments

MRS. SUREKHA LEGAL REPRESENTATIVE OF LATE SHRI. DEVARAJ,BENGALURU vs. INCOME TAX OFFICER, WARD-7(2)(5), BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 2419/BANG/2025[2018-19]Status: DisposedITAT Bangalore06 Mar 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2018-19 Mrs. Surekha (Legal Representative Of Late Shri Devaraj, Since Dead) No.112, 1St Main, Ramarao Layout Vs. Ito Bsk 3Rd Phase, 3Rd Stage Ward 7(2)(5) Bengaluru 560 085 Bengaluru Pan No :Asvps2939R Appellant Respondent Appellant By : Sri Balachandran, A.R. Respondent By : Sri N. Balusamy, D.R. Date Of Hearing : 17.02.2026 Date Of Pronouncement : 06.03.2026

For Appellant: Sri Balachandran, A.RFor Respondent: Sri N. Balusamy, D.R

Section 143(2)Section 250

notice u/s 143(2) of the Act was also not issued to any of the legal representatives as per the provision contained in Section 159(2)(b) of the Act. Further, by relying on the decision of Hon’ble Delhi High Court in the case of Savita Kapila Vs. ACIT ... under the Act. While section 159(2)(a) of the Act talks of any proceeding already taken against the assessee “before his death”, Section 159(2)(b) of the Act specifically talks about any proceeding, which could have been taken against the deceased, if he had survived. Thus, it permits

JADAGADDER PAKKERAPPA, LEGAL HEIR SAROJAMMA,SHIKARIPURA vs. INCOME TAX OFFICER, WARD-1 & TPS,, SHIMOGA

In the result, appeal filed by the assessee is allowed

ITA 1406/BANG/2025[2016-17]Status: DisposedITAT Bangalore25 Feb 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2016-17

For Appellant: Sri Varun Bhat, A.RFor Respondent: Sri Balusamy N., D.R

Section 142(1)Section 144Section 147Section 148Section 15Section 250

notice u/s 148 of the Act was also not issued to any of the legal representatives as per the provision contained in Section 159(2)(b) of the Act. Further, by relying on the decision of Hon’ble Delhi High Court in the case of Savita Kapila Vs. ACIT reported ... While section 159(2)(a) of the Act talks of any proceeding already taken against the assessee “before his death”, Section 159(2)(b) of the Act specifically talks about any proceeding, which could have been taken against the deceased, if he had survived. Thus, it permits such a proceeding

MARAPPAN BALASUBRAMANIAM (DECEASED), REP BY LEGAL HEIR KAVITHA BALASUBRAMANIAN (WIFE),KARUVALLUR ROAD, COIMBATORE vs. INCOME TAX OFFICER, WARD-1(2), TIRUPPUR, INCOME TAX OFFICE, TIRUPPUR

In the result, appeal filed by the assessee is allowed

ITA 3367/CHNY/2025[2016-2017]Status: DisposedITAT Chennai27 Jan 2026AY 2016-2017

Bench: Ms. Padmavathy S. & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3367/Chny/2025 "नधा"रण वष"/Assessment Year: 2016-17 Marappan Balasubramaniam, V. The Ito, Ward 1(2), (Deceased), Tiruppur, Rep By Legal Heir Kavitha Tamil Nadu Balasubramanian (Wife) No. 5, Cormo Garden, Karuvallur Road, Coimbatore, Tamil Nadu-641107 [Pan: Cqgpg 6518 M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 148Section 159Section 292B

dead person since the proceedings were initiated subsequent to the death of the original assessee. In terms of the provisions of Section 159(2)(b) of the Income Tax Act, any proceedings of the deceased person, subsequent to death, can be initiated against his legal representative. Though the present case

ISHWAR CHAND AGGARWAL,FARIDABAD vs. INCOME TAX OFFICER- WARD 1(3), NEW CGO COMPLEX

ITA 2844/DEL/2024[2014-15]Status: DisposedITAT Delhi31 Jul 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishraishwar Chand Aggarwal Vs. Ito, Ward 1(3) 3D-29, Nit Faridabad Nh-4, Nit, Haryana – 121001 Faridabad, Haryana "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aalpa5364Q Appellant .. Respondent

For Appellant: Sh. Jitender Wadhwa, CAFor Respondent: Sh. Om Prakash, Sr. DR

Section 142(1)Section 144Section 147Section 148

While Section 159(2) (a) of the Act speaks of a proceeding already taken against an assessee 'before his death', Section 159(2)(b) of the Act envisages any proceeding which could have been taken against the deceased if he had survived. It further permits such a proceeding ... taken against the legal heirs of the deceased assessee even if it had not been taken while the assessee was alive. Section 159(2)(b) of the Act is, therefore, applicable to the case in hand. Taking into consideration this particular provision of law it was the duty incumbent upon

INCOME TAX OFFICER 3(1), BHOPAL, METRO WALK BUILDING vs. RAMESH KUMAR SAHU, LEGAL HEIR OF SMT. RAMPYARI BAI, BHOPAL

In the result appeal of the Revenue is dismissed

ITA 509/IND/2023[2012-2013]Status: DisposedITAT Indore28 Jul 2025AY 2012-2013

Bench: Shri B.M. Biyani & Shri Paresh M Joshiincome Tax Officer 3(1), Ramesh Kumar Sahu बनाम/ Bhopal L/H Of Late Smt. Ram Vs. Pyari Bai, 127 New Market, T.T. Nagar, Bhopal (Pan: Anhps5515N) (Revenue/Appellant) (Assessee/Respondent) Assessee By S/Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.07.2025 Date Of Pronouncement 28.07.2025

Section 142(1)Section 144Section 147Section 148Section 253

person not in the existence/living as having died as early as on 19.11.2017. 4.5 We also hold that by virtue of Section 159(2)(b) of the Act it is mandated that the department may take proceedings against Legal Heir (Ramesh Kumar Sahu) which they choose

AMRITA JHUNJHUNWALA, L/H OF SAKET KHAITAN (SINCE DECEASED),KOLKATA vs. ACIT, CENTRAL CIRCLE 3(4), KOLKATA

In the result, the appeal filed by the assessee is allowed

ITA 186/KOL/2025[2019-20]Status: DisposedITAT Kolkata22 Jul 2025AY 2019-20

Bench: the Ld. CIT(A) wherein the appeal was disposed off on the ground that appeal has been filed against the order passed u/s 154 of the Act though the grounds of appeal has been taken against the order passed u/s 143(3) of the act.

Section 142Section 143Section 143(2)Section 143(3)Section 148Section 149(1)(b)Section 154Section 159Section 159(2)(b)

deceased person is invalid in law - Held, yes - Whether proceedings against deceased's-legal representatives are permissible only if initiated in compliance with section 159(2)(b) - Held, yes - Whether since time limit under section 149(1)(b) for initiating proceedings for assessment year 2016-17 had expired, proceedings under

LATE VINAYAK PURANIK THROUGH LEGAL HEIR YASH PURANIK,INDORE vs. INCOME TAX OFFICER, WARD 3(2), INDORE, INDORE

In the result appeal of the assessee is allowed

ITA 911/IND/2024[2011-12]Status: DisposedITAT Indore02 Jul 2025AY 2011-12

Bench: Shri B.M. Biyani & Shri Paresh M Joshilate Vinayak Puranik Income Tax Officer- बनाम/ Through L/H Yash 3(2), Vs. Puranik, Indore 7/4, New Palasia, Indore

Section 144Section 147Section 148Section 246ASection 253Section 54FSection 68

they knew for full that Vishesh Puranik is legal heir of deceased assessee Vinayak Puranik. 4.6 We also hold that by virtue of Section 159(2)(b) of the Act it is mandated that the department may take proceedings against Legal Heir (Vishvesh Puranik) which they choose

KUSHAL VINODKUMAR BHATT LEGAL HEIR OF LATE SHRI VINODKUMAR RAMANLAL BHATT,ANAND vs. THE ACIT (OSD), WARD-5, ANAND

In the result, the appeal filed by the Assessee is allowed

ITA 752/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2011-12

Section 133(6)Section 142(1)Section 144Section 147Section 148Section 159(2)(b)

Despite being informed of the death of the assessee, the Ld AO failed to issue a fresh notice to the legal heir, violating Section 159(2)(b) of the Act. The legal heir never participated in the reassessment proceedings but merely requested the AO to drop the case ... case of Rasid Lala (supra) would be squarely applicable to the facts of the present case. Therefore, in view of the provisions of Section 159(2)(b) of the Act, it is permissible for the Assessing Officer to issue a fresh notice under Section 148 of the Act against

DCIT CIRCLE-52(1), INCOME TAX vs. PRANAV GUPTA, LEGAL HEIR OF LATE SH. VIJAY KUMAR GUPTA, NEW DELHI

ITA 2192/DEL/2023[2009-10]Status: DisposedITAT Delhi20 Jun 2025AY 2009-10

Bench: Smt. Annapurna Gupta & Ms. Madhumita Roydcit, Cir-52(1) Vs. Sh. Pranav Gupta, 1405, 14Th Floor, E-2, Legal Heir Of Late Sh. Vijay Block, Civic Centre, Kumar Gupta, 11, Darya Delhi- 110002 Ganj, New Delhi- 110002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaipg0797N Appellant .. Respondent

For Appellant: Sh. S. Krishnan, Adv. &For Respondent: Dr. Maninder Kaur, Sr. DR

Section 143(1)Section 147Section 148

While Section 159(2) (a) of the Act speaks of a proceeding already taken against an assessee ‘before his death’, Section 159(2)(b) of the Act envisages any proceeding which could have been taken against the deceased if he had survived. It further permits such a proceeding ... taken against the legal heirs of the deceased assessee even if it had not been taken while the assessee was alive. Section 159(2)(b) of the Act is, therefore, applicable to the case in hand. Taking into consideration this particular provision of law it was the duty incumbent upon

MARIA ESTIBEIRO,PANAJI vs. DCIT, CIRCLE - 1(1), PANAJI

The appeal stands ALLOWED

ITA 34/PAN/2024[2012-13]Status: DisposedITAT Panaji24 Apr 2025AY 2012-13

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2012-13 Maria Estibeiro L/H Of Jacintodas Estibeiro 781, St. Marys Colony, Miramar, Goa. Pan:Aabpe2798N . . . . . . . Appellant V/S Dy. Commissioner Of Income Tax, Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr D E Robinson [‘Ld. Ar’] Revenue By : Mr Vimalraj Periyagounden [‘Ld. Dr’] Date Of Conclusive Hearing : 25/03/2025 Date Of Pronouncement : 24/04/2025 Order Per G. D. Padmahshali, Am; By This Appeal Captioned Appellant Impugns Din & Order No. 1060336601(1) Dt. 31/01/2024 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’] By The National Faceless Appeal Centre, Delhi [‘Nfac’] Which In Turn Arisen Out Of Order Of Assessment Passed U/S 147 R.W.S. 144 Of The Act For Assessment Year 2012- 13 [‘Ay’].

For Appellant: Mr D E Robinson [‘Ld. AR’]For Respondent: Mr Vimalraj Periyagounden [‘Ld. DR’]

Section 142(1)Section 144Section 147Section 148Section 250Section 56(2)

issued to the appellant so as to assume the jurisdiction to assess the income of the deceased assessee in terms of section 159(2)(b) of the Act, the ITAT-Panaji Page 17 of 28 Maria Estibeiro L/H of Jacintodas Estibeiro Vs DCIT, Panaji Goa ITA No.034/PAN/2024 ... appellant alone after substituting therein name of appellant in place of deceased assessee. Such notice is not only inconsonance with the provision of section 159(2)(b) of the Act but could hardly be considered as valid notice u/s 148 r.w.s. 292B r.w.s. 292BB of the Act, as such

SHRI MAHMADHUSEN SALMANJI GANDHI,JAMNAGAR vs. THE PR. CIT-JAMNAGAR, JAMNAGAR

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 150/RJT/2024[2015-16]Status: DisposedITAT Rajkot28 Feb 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.150/Rjt/2024 निर्धारणवर्ष /Assessment Year: 2015-16 Mahmadhusen Salmanji Gandhi The Pr.Cit C/O. Ca Govind Sonecha बनाम Jamanagar. "S&A House”, Nr.Golden City 80Ft. Road, Khodiyar Colony B/H. Saru Section Vs. Police Headquarters, Jamnagar. Pan : Aaqpg 8128 H (अपीलार्थी/Appellant) : (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Ms.Amoli Gusani, Ld.Ar राजस्व की ओर से/Revenue By : Shri Sanjay Punglia, Yadav, Ld.Cit-Dr सुनवाई की तारीख /Date Of Hearing : 22/01/2025 घोषणा की तारीख/Date Of Pronouncement : 28/02/2025 Order Per Dr. Arjun Lal Saini; By Way Of This Appeal, The Assessee Has Challenged The Correctness Of The Order Passed By The Learned Pr.Commissioner Of Income Tax, Jamnagar [In Short 'Ld.Pr.Cit”], Under Section 263 Of The Income-Tax Act, 1961 (Hereinafter Referred To As 'The Act'), Dated 05.01.2024, For The Assessment Year 2015-16. 2. At The Outset, The Ld.Counsel For The Assessee Submitted That The Assessee Had Died On 20.04.2021 & The Ld.Pr.Cit Issued Show -Cause Notice On 22.12.2023, Therefore, The Show Cause Notice Was Issued By The Ld.Pr.Cit, On The Dead Person, Therefore, The Order Passed By The Ld.Pr.Cit Should Be Quashed. Shri Mahmadhusen Salmanji Gandhi Vs. Pr.Cit

For Appellant: Ms.Amoli Gusani, Ld.ARFor Respondent: Shri Sanjay Punglia, Yadav, ld.CIT-DR

Section 263

completely misleading the Income Tax Department, by putting false signature of the dead person. 6. Therefore, in the light of the provisions of section 159(2)(b) of the Act, the ld.DR contended that the legal heirs of the assessee should register himself on the portal of the Income

ACIT-16(2), MUMBAI, AAYAKAR BHAVAN vs. FAKHRUDDIN TAIYEBALI PADARIA, MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 5500/MUM/2024[2017-18]Status: DisposedITAT Mumbai07 Jan 2025AY 2017-18

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailassessment Year: 2017-18 Acit- 16(2), Mumbai Fakhruddin Taiyebali Padaria 5Th Floor, Shabbir Place, 80 Vs. Dr. A.L. Nair Road, Mumbai- 400008. Pan: Abdpp 7103 P (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri Dinesh A Chourasia, Sr. Dr Date Of Hearing : 03.12.2024 Date Of Pronouncement : 07.01.2025

For Appellant: NoneFor Respondent: Shri Dinesh A Chourasia, Sr. DR

Section 144Section 147Section 148Section 159Section 250Section 292BSection 69A

deceased if he had survived may be taken against the legal representative. The present case would, therefore, fall within the ambit of section 159(2)(b) of the Act and, hence, the proceeding can be taken against the legal representative. Now, it cannot be gainsaid that a proceeding under section ... Ward-1(3)(6) (supra) would be squarely applicable to the facts of the present case. Therefore, in view of the provisions of section 159(2)(b) of the Act, it is permissible for the Assessing Officer to issue a fresh notice under section 148 of the Act against

ESTATE OF ARJUN DAS AGARWAL,KOLKATA vs. ITO, WARD-40(3), KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 373/KOL/2024[2012-13]Status: DisposedITAT Kolkata10 Sept 2024AY 2012-13

Bench: Shri Sanjay Garg & Rajesh Kumari.T.A No.373/Kol/2024 Assessment Year: 2012-13 Estate Of Arjun Das Agarwal………………………… ........................……Appellant Flat No.3B, 19-B, Richie Road, Ballygunge, Kolkata – 700019. [Pan: Aabae1990M] Vs. Ito, Ward-40(3), Kolkata…...................…................…........……...…..…..Respondent Appearances By: Shri Ravi Tulsiyan, Ar, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 12, 2024 Date Of Pronouncing The Order : September 10, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By Estate Of Arjun Das Agarwal Through Sri Vivek Agarwal In A Representive Capacity, Against The Order Dated 31.01.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Brief Facts Of The Case Are That Return Of Income For Assessment Year 2012-13 Was Filed By Sri Arjun Dass Agarwal During His Life Time On 31.03.2014 Declaring Total Income Of Rs.2,43,159/- & The Same Was Processed U/S 143(1) Of The Act On 26.07.2014. Shri Arjun Dass Agarwal Died On 11.12.2015. Thereafter, The Assessing Officer Received Some Information Regarding Transaction Of Immovable Property Done By Sri

Section 142(1)Section 143(1)Section 148Section 250

assessee.” 7.1 A perusal of the aforesaid provisions of section 159 of the Act would reveal that as per the provisions of section 159(2)(b) of the Act, any proceeding which could have been taken against the deceased, if he had survived, may be taken against the legal representative

DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT vs. ANILKUMAR OCHHAVLAL DESAI, VADODARA

In the result, the appeal of the Department is dismissed

ITA 292/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad26 Jul 2024AY 2017-18

Bench: Jurisdictional Assessing Officer?

Section 143(1)Section 143(2)Section 159Section 250Section 68

considering the above decision rendered by the Karnataka High Court in the case of Vanitha Gopal Shetty 129 taxmann.com 163 (Karnataka) held that section 159(2)(b) would require a separate notice to be issued under section 148 within time prescribed under section 149(1)(b) as against legal representatives ... proceedings would not be valid. Further, notice issued against a dead person as regards his affairs which ought to have been issued under section 159(2)(b) to legal representatives cannot be saved by recourse to section 292B of the Act. 8. Further, we observe that in the case

INCOME TAX OFFICER , RAISEN, RAISEN vs. LATE SUDHA AGRAWAL TH. L/H MANMOHAN AGRAWAL, RAISEN

Appeal is dismissed and assessee’s cross-

ITA 281/IND/2023[2016-17]Status: DisposedITAT Indore06 Jun 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniincome-Tax Officer, Late Smt. Sudha Agrawal, बनाम/ Raisen (L/H: Manmohan Agrawal) Vs. 19/1, Shreeji Enterprise, Near Sbi, Sagar Road, Yashwant Nagar, M.P. (Pan: Abfpa4355G) (Revenue/Appellant) (Assessee/Respondent)

Section 142(1)Section 143(2)Section 143(3)Section 159Section 54F

well re-initiate proceeding on legal heir by re-issuing notice u/s 143(2) in the name of legal heir in terms of section 159(2)(b) but that was also not Page 22 of 29 ITO, Raisen vs. Late Smt. Sudha Agrawal (L/H: Manmohan Agarwal) ITA No. 281/Ind/2023

LATE LODAYA NAVALBAI RAICHAND BY LEGAL HEIR SHRI. SHARAD R LODAYA,GADAG vs. INCOME TAX OFFICER, WARD-2, GADAG

In the result, the appeal filed by the assessee is allowed on Ground nos

ITA 39/BANG/2024[2011-12]Status: DisposedITAT Bangalore24 Apr 2024AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2011-12

For Appellant: Smt. Preethi Patel, Advocate

Section 144Section 147Section 148Section 250

While Section 159 (2) (a) of the Act talks of a proceeding already taken against an Assessee 'before his death'. Section 159 (2) (b) of the Act envisages any proceeding which could have been taken against the deceased if he had survived. It permits such a proceeding to be taken ... against the LRs of the deceased Assessee even if it had not been taken while the Assessee was alive. Section 159 (2) (b) is relevant as far as the present case is concerned. 12.2. What was sought to be done by the Ld.AO was to initiate proceedings under Section

LATE SH. BIRDI CHAND THROUGH LEGAL HEIR MUKESH SHARMA ,JAIPUR vs. ITO, WARD-7(2), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 502/JPR/2023[2012-13]Status: DisposedITAT Jaipur09 Apr 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Anup Singh (Addl.CIT)

Section 139(1)Section 142(1)Section 143(3)Section 148Section 292BSection 54F

taken against the legal representative, and therefore, the proceedings undertaken against the petitioner are legal and valid. It was submitted that therefore, under section 159(2) (b) of the Act, the legal heir steps into the shoes of the assessee and the proceeding can be continued against him. 6.1 Reference ... deceased if he had survived may be taken against the legal representative. The present case would, therefore, fall within the ambit of section 159(2)(b) of the Act and, hence, the proceeding can be taken against the legal representative. Now, it cannot be gainsaid that a proceeding under section

THE DCIT, CENTRAL CIRCLE-1,, RAJKOT vs. SMT. KANCHAN KIRAN SORATHIYA, ANJAR-KUTCH

In the result, appeal filed by the Revenue is dismissed

ITA 39/RJT/2022[2018-19]Status: DisposedITAT Rajkot22 Dec 2023AY 2018-19

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleassessment Year: 2018-19

Section 142(1)Section 143(2)Section 159(2)(b)Section 159(3)Section 292BSection 69B

taken against the deceased if he had survived 1 Assessment Year: 2018-19 may be taken against the legal representative in terms of section 159(2)(b) of the Act. 3. Ld. CIT(A) failed to appreciate the fact that the legal representative of the deceased is for the purpose ... proceedings which could have been taken against the deceased if he had survived may be taken against the Legal Representative in terms of Section 159(2)(b) of the Act. The Ld. DR further submitted that the Legal Representative of the deceased for the purpose of the Act, deemed

LATE SH. SHEKHAR DHARIWAL THROUGH L/H SMT. NIKITA DHARIWAL,DHARIWAL BHAWAN, SHASTRI MARKET, KOTA vs. ITO, WARD-2(2), KOTA

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 51/JPR/2023[2014-15]Status: DisposedITAT Jaipur02 Jun 2023AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Monisha Choudhary, Addl.CIT

Section 147Section 148

assessee, whereupon AO assumes jurisdiction u/s 147 and consequently, provisions of section 292B would not be attracted—In view of provisions of section 159(2)(b), it is permissible for AO to issue fresh notice u/s 148 against legal representative, provided that same is not barred by limitation; he cannot