Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 34] [Section 159(2)] [Section 159] [Entire Act] Union of India - Subsection Section 159(2)(b) in The Income Tax Act, 1961 (b)any proceeding which could have been taken against the deceased if he had survived, may be taken against the legal representative; and