Section 159 of the Income Tax Act, 1961 — Legal Representative — After expiry of assessee, a notice was issued to one S under section 142(1) and assessment was complete in view of fact that there was no evidence on record showing that S was legal heir of deceased assessee, impugned addition was to be deleted — Income Tax Officer vs. Ratindranath Bhattacharya [2019] 2019 ITD 349 (Kolkata—trib)