2017 (9) TMI 386

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....deceased. He submits that, although the petitioner is the son of the deceased, the petitioner had severed all relationship with the deceased in 1999. The petitioner had purchased the shares belonging to his deceased father during his lifetime for valuable consideration. The purchase of such shares has been disclosed in the income tax return of the petitioner for the relevant assessment year. The petitioner not having succeeded to the estate of the deceased by reason of the severance of the relationship in 1999 and the petitioner not having intermeddled with the affairs of the deceased subsequent to his death, the petitioner cannot be considered to be a legal representative of the deceased. In support of such contention, he draws the attenti....

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....tual findings of the Tax Recovery Officer. Although the appeal was preferred beyond time, the Appellate authority had looked into the merits of the case and has arrived at a finding after considering the order passed by the Tax Recovery Officer. He submits that, both the Tax Recovery Officer as well as the Appellate Authority had found that the deceased had shares in a company and that to the petitioner had succeeded to much shares. At least, the petitioner has not produced any material to rebut such a presumption. Therefore, it can be safely inferred that the petitioner has meddled with the estate of the deceased subsequent to his death. He draws the attention of the Court to the fact that, the death had occurred on May 12, 2014, much afte....

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....h the Tax Recovery Officer. Both are of the view that the petitioner and his brother are heirs and legal representatives of their deceased father. Section 2(29) of the Act of 1961 stipulates that the meaning of legal representative assigned to it in Clause (11) of Section 2 of the Code of Civil Procedure 1908 would apply to the Income Tax Act, 1961. Section 2 (11) of the Code of Civil Procedure 1908 stipulates that a legal representative means a person who in law represents the estate of a deceased person and includes any person who intermeddles with the estate of the deceased. It also includes a party who sues or is sued in a representative character on whom the estate devolves on the death of the party so suing or sued. Nolini Bai (Supr....