TaxTMI 
TaxTMI 
1980 (9) TMI 150
X X X X Extracts X X X X
X X X X Extracts X X X X
....y which he modified the revised assessment made on the assessee respondents therein by the 1st ITO Circle-I, Karur under s. 143(3) of the IT Act 1961 r/w s. 147(b) thereof for the asst. yr. 1976-77 2. The appellant/assessee in ITA No. 778(Mds)1979 and the respondent assessees in ITA Nos. 2167 & 2168/(Mds)/1979 are hereinafter referred as "the first, second and third assessee" respectively. One Sri K. Periaswamy, who was being assessed in the status of individual upto the asst. yr. 1975-76, died on 28th Aug., 1975 leaving behind his wife Smt. P. Balammal,(the third assessee herein), his mother Smt. K. Meenakshi Ammal(the second assessee) and four daughters(the first assessee herein). He owned a building at Karur along with his brother Pon....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rmined the total income of Smt. P. Dhanalakshmi as Rs. 1,11,826. 3. The assessments on Smt. P. Balammal and Smt. K. Meenakshi had been originally made without including their shares of the above income. Therefore, the ITO reopened the assessments by his orders dt. 20th March, 1979 he determined the income as Rs. 64,200 in the case of Smt. P. Balammal and Rs. 21,510 in the case of Smt. K. Meenakshi. In so doing he included there in therein their 1/6th share of the above mentioned income. 4. Aggrieved by such assessments, the assessees preferred appeals. The appeal preferred by Smt. P. Dhanalakshmi, was disposed of by the CIT(A), Madurai by his order dt. 20th Dec., 1978. It was urged before him that since Smt. Balammal was administering....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion of the properties comprising the estate of the deceased amongst his heirs. These are the findings recorded by the CIT(A), Madurai in his order dated 20th Dec., 1978 and the correction of these were not challenged by the Department. There is also no doubt that the properties in question belong to the deceased as separate properties and, therefore, on his death they devolved upon his mother, wife and four daughters, who were his only legal heirs under s. 8 of the Hindu Succession Act, all of them being class-I heirs. It has also been seen that under s. 19(2) of the aforesaid Act they became entitled to these properties as tenants-in-common. It would, therefore, follow that each of them would be entitled to 1/6th of the income. The questio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hat "representative assessee" means in respect of income which the Court of Wards, the Administrator-General, the Official Trustee or any receiver or manager (including any person, whatever his designation, who in fact manages property on behalf of another) appointed by or under any order of a Court, receives or is entitled to receive, on behalf or for the benefit of any person, such Court of Wards, Administrator-General, Official Trustee, receiver or manager. It is to be noticed that executor is not included in the above enumeration. It is also to be noticed that only such person as is entitled to receive income having been appointed by or under any order of a Court is to be considered as a representative assessee. It will be thus seen tha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....inistering the estate of a deceased person". We are unable to accept the above contention. If the intention of the legislature was to include only persons clothed with authority for administering the estate of a deceased for the purpose of s. 168, there was no need for adding the words "other person administering the estate of a deceased person". It is a well established rule of construction that a provision in a statute can not be overruled as to render any portion thereof nugatory or otiose. If the contention urged by the departmental representative is accepted, then the portion, namely "other person administering the estate of a deceased person" occurring in the Expln. to s. 168 will become purposeless. The expression "administrator" occ....