Death as discontinuance of profession under income-tax law allows heirs to claim relief under the statutory discontinuance provision.

Death can amount to discontinuance of a profession for the purposes of section 25(3) of the Indian Income-tax Act, 1922, because the provision is not limited to voluntary cessation and does not require the person who discontinued the profession and the person claiming relief to be the same. The Calcutta HC held that where a solicitor's profession ceased on his death, the statutory relief under the discontinuance provision remained available. The deceased's legal representatives could claim that benefit under the scheme of the Act, and the claim for relief was maintainable in their favour.

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Issues: Whether the heirs and legal representatives of a deceased assessee were entitled to relief under section 25(3) of the Indian Income-tax Act, 1922, where the assessee's profession ceased on his death.

Analysis: Section 25(3) applies where a business, profession or vocation is discontinued, and its language does not confine discontinuance to voluntary retirement or exclude cessation caused by death. The provision also does not require that the person who discontinued the profession and the person claiming relief must be the same. Since the deceased was himself qualified to practise as a solicitor and could carry on the professional income only in that capacity, his death brought about a discontinuance of the profession for the purposes of the section. The liability and rights flowing from the deceased's income also extended to his legal representatives under the scheme of the Act.

Conclusion: The claim for relief under section 25(3) was maintainable and was answered in favour of the applicants.

Final Conclusion: The reference was disposed of by holding that death can amount to discontinuance of a profession for the purpose of relief under the discontinuance provision, and the benefit may be claimed by the deceased assessee's heirs and legal representatives.

Ratio Decidendi: Cessation of a profession by death constitutes discontinuance within section 25(3) of the Indian Income-tax Act, 1922, and the corresponding relief is available to the deceased assessee's heirs and legal representatives.

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