TaxTMI 
TaxTMI 
1970 (8) TMI 4
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...."), in March, 1962, on the respondent and her sisters are valid in law. One Narayana Reddy was an income-tax assessee. He died on March 26, 1948, leaving behind him his widow Ramanamma, and five daughters. On his death his widow took possession of the estate and was managing it. Subsequently, misunderstanding appears to have arisen between her and some of her daughters. One of the daughters by name Sreedevamma filed a suit for removing her mother from management of the estate and for the appointment of a receiver. In that suit a commissioner was appointed to take an inventory. The commissioner, while taking the inventory, found an unregistered will dated March 4, 1948, in the safe. That will was purported to have been executed by Narayana....
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....he Act and collected some additional tax from her. On March 17, 1962, the respondent, who is one of the daughters of Narayana Reddy and who had obtained a share in the estate of Narayana Reddy under the compromise decree referred to earlier, was served with notices under section 34 of the Act seeking to reopen the assessment of Narayana Reddy for the years 1941-42 to 1949-50. She filed as many as nine, writ petitions challenging the validity of the notices served on her. The main question for decision is, as mentioned earlier, whether the said notices are valid. Section 24B(1) of the Act provides : " Where a person dies, his executor, administrator or other legal representative shall be liable to pay out of the estate of the deceased pe....
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.... is of general application. It was observed therein that there is no reason why that principle cannot be invoked in the case of assessment of the income of a deceased person in the hands of his legal representatives. It is clear that notices issued in respect of the assessment for the assessment year 1949-50 are clearly invalid as they relate to a period subsequent to the death of Narayana Reddy. Hence, we are concerned with the validity of the notices relating to the other assessment years. It is now established that the copies of the notices impugned in the writ petitions had been sent to all the daughters of Narayana Reddy but no notice was sent to his mother or to the trustees. The respondent in her writ petitions pleaded that she i....
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.... the compromise decree, she obtained a portion of her father's properties. The averments in her petitions are bald and lacking in particulars. Equally confused is the case pleaded by the Income-tax Officer. Apart from asserting that he had issued notices to all the legal representatives of Narayana Reddy, he did not disclose his basis for coming to this conclusion that the daughters of Narayana Reddy alone are his legal representatives. It is not clear whether he takes his stand on the general Hindu law or the will alleged to have been executed by Narayana Reddy or the compromise decree. He did not even aver that he made any bona fide enquiry before issuing the impugned notices. The facts and circumstances disclosed in this case are som....