(2)For the purposes of making an assessment (including an assessment, reassessment or recomputation under section 279) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative as per the provisions of sub-section (1), ––(a)any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of the death of the deceased;(b)any proceeding which could have been taken against the deceased if he had survived, may be taken against the legal representative; and(c)all the provisions of this Act shall apply accordingly.
