1960 (10) TMI 107

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....titions is whether the Income Tax Officer, Vizianagaram Circle, was right in treating the petitioner as the legal representative of his mother Mahalakshmamma, and in that view holding him liable to pay half the Income Tax assessed on her for the three years 1950-51, 1951-52 and 1952-53. The provision of law under which the petitioner is sought to be made liable is sub-section (1) of section 24B of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....schedule "A" therein. Subsequently he died on November 15, 1949. Prior to his death he in respect of the entire property mentioned in schedule "A" in favour of his wife, Mahalakshmamma, with a vested remainder in favour of the petitioner and his brother. 3. The petitioners mother was in enjoyment of the said properties during her lifetime. She had entrusted the management of h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cond respondent herein), served a notice of demand dated March 3, 1955, in G.I. No. 166\M\50-51 and another notice dated April 28, 1955, calling upon the petitioner to pay half of the Income Tax assessed on the income of the late Mahalakshmamma for the three assessment years 1950-51, 1951-52 and 1952-53. The petitioner thereupon made representations to the Income Tax Officer that the demand made o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... sons after her death and that by the codicil executed by Mahalakshmamma what was bequeathed was not the property of Kameswara Rao but only the stridhana property of Mahalakshmamma. 5. Now, under sub-section (1) of section 24B of the Act the executor, administrator or other "legal representative", which term would include an heir, is liable to pay out of the estate of the deceased the t....