Income Tax Act, 1961
Section 147 read with Section 144—Valdity of assessment order, computation sheet, demand notice and penalty order—Petitioner also sought for direction for de-freezing of accounts as a consequential relief—Assessment order passed against a dead person—Proceedings have progressed ex parte—Order of assessment against dead person amounts to nullity—Procedure prescribed when the assessee dies during pendency of the proceedings is in terms of Section 159(2)(a) of the Income Tax Act—When assessee dies during pendency of proceedings, the proceedings are to be continued through legal representatives of deceased—Assessment order as well as computation sheet, demand notice, demand proceedings and penalty proceedings are set aside—Consequent to allowing writ petition and setting aside of assessment order, the order of freezing the bank account is set aside—Matter is remitted to the stage post to the notice issued under Section 148 of the Act—Revenue to take steps in accordance with Section 159(2)(a) of the Act—Upon such steps being taken, the petitioner is at liberty to file their reply to the notice issued under Section 148 of the Income Tax Act.
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