India - Income Tax Act 2010 - Saarc

1.711 CH. XV - LIABILITY IN SPECIAL CASES - LEGAL REPRESENTATIVES S. 1599[Authority competent to make the block assessment.158BG. The order of assessment for the block period shall be passed by anAssessing Officer not below the rank of an Assistant Commissioner10[or Deputy Commissioner] or an Assistant Director 10 [or Deputy Director], asthe case may be :Provided that no such order shall be passed without the previous approvalof—(a) the Commissioner or Director, as the case may be, in respect of searchinitiated under section 132 or books of account, other documents orany assets requisitioned under section 132A, after the 30th day ofJune, 1995 but before the 1st day of January, 1997;(b) the 11 [Joint] Commissioner or the 11 [Joint] Director, as the case maybe, in respect of search initiated under section 132 or books ofaccount, other documents or any assets requisitioned under section132A, on or after the 1st day of January, 1997.]Application of other provisions of this Act.158BH. Save as otherwise provided in this Chapter, all other provisions of thisAct shall apply to assessment made under this Chapter.]12[Chapter not to apply after certain date.158BI. The provisions of this Chapter shall not apply where a search is initiatedunder section 132, or books of account, other documents or any assetsare requisitioned under section 132A after the 31st day of May, 2003.]Legal representatives. 13CHAPTER XVLIABILITY IN SPECIAL CASESA.—Legal representatives159. (1) Where a person dies, his legal representative shall be liable to pay anysum which the deceased would have been liable to pay if he had not died,in the like manner and to the same extent as the deceased.(2) For the purpose of making an assessment (including an assessment, reassessmentor recomputation under section 147) of the income of the deceased and forthe purpose of levying any sum in the hands of the legal representative inaccordance with the provisions of sub-section (1),—(a) any proceeding taken against the deceased before his death shall bedeemed to have been taken against the legal representative and maybe continued against the legal representative from the stage at whichit stood on the date of the death of the deceased;9. Substituted by the Income-tax (Amendment) Act, 1997, w.e.f. 1-1-1997. Earlier section158BG was amended by the Finance (No. 2) Act, 1996, w.e.f. 1-10-1996.10. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.11. Substituted for “Deputy”, ibid.12. Inserted by the Finance Act, 2003, w.e.f. 1-6-2003.13. For relevant case laws, see Taxmann’s Master Guide to Income-tax Act.