1994 (4) TMI 375

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....d 1987-88 have been completed on the petitioner as the son and legal heir of deceased P.M. Jainee, who was a mutton dealer in Edappally. This Jainee died on December 17, 1987 leaving behind him two sons, the petitioner and his brother, one P.S. Azeez, and also his wife M.K. Beevi, all of whom were and are living together at Pulikkaparambil, Edappally. The petitioner filed returns for these years a....

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....to the other legal heirs of deceased Jainee are invalid in law. I do not think I should entertain such a plea from the petitioner and according to me it appears very weak in his hands. It was the petitioner who filed the returns for these years. He responded to the notices issued by the department, produced the accounts, participated in the assessment proceedings and then received the assessments.....

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....ound. 3.. The next plea raised by the petitioner is that he being only one of the heirs of deceased Jainee and he being only a legal representative, he can be made liable only up to the extent of the assets devolving on him on Jainee's death. The Government Pleader on the other hand, submits that Jainee had left behind 40 cents of land in Trikkakara with the petitioner having a good share in it....