2025 (7) TMI 256

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....ax Act, 1961 (hereinafter for short referred as 'IT Act') refusing to exercise the powers conferred under that section and refused to condone the delay caused in filing the return of the deceased for the Assessment Year 1995-96 and for directing the respondent to exercise the powers under Section 119(2)(b) of the IT Act and granting refund on the basis of claim made by the petitioner in the capacity as legal representative of the deceased. 2. The petitioner is claiming the following reliefs: "A) a writ of certiorari and/or any other appropriate writ, direction or order, requiring the Respondent to certify to this Hon'ble Court all the records of this case in which the impugned order dated 15/7/04 ( communicated vide lett....

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....eriods during which his father was alive, who could not file his tax returns because of his own ailment. The income tax returns for the period from 01/04/1994 to 31/03/1995, 01/04/1995 to 31/03/1996 and 01/04/1996 to 31/03/1997, the corresponding Assessments Years 1995-96, 1996-97 and 1997-98 which are annexed with the petition as Annex.-P/3 to P/5. 4. The petitioner being executor of the will is deemed to be the legal representative of the deceased and as such all the above returns were filed by the assessee in his capacity as legal representative of the deceased Shri B.L.Jain. The returns for the Assessment Year 1996-97 and 1997-98 (Annex.-P/6 and P/7) were belated returns covered within the period prescribed under Section 139(4) as su....

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....e to be assessed in respect of the income of the deceased during the period when he was alive in accordance with the provisions of Section 159. Near about after two years on 20/06/2006 Commissioner of Income Tax-II, Indore for the first time on 03/02/2003 informed the petitioner that an order under Section 119(2)(b) has been rejected, therefore, the impugned order has been challenged by way of this writ petition. 7. Learned counsel for the petitioner submits that impugned order passed by the Commissioner is illegal, bad in law and without jurisdiction as the same is contrary to the statutory provision of Section 159 of the IT Act and also against the order dated 12/10/1993 issued under Section 119(2)(b) by the CBDT and also against the c....

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....es and perused the record. 11. It is not in dispute that petitioner is the son of the deceased Shri B.L.Jain. He comes under the definition of 'Legal Representative' as contained under Section 2(29) of the IT Act and Section (11) of CPC as mentioned hereinabove. The will dated 28/07/1996 (Annex.-P/2) has not been challenged by any of the family member of the petitioner. 12. Section 159 of the IT Act provides about the legal representative, which runs as under: "159. Legal representatives - (1) Where a person dies, his legal representatives shall be liable to pay any sum which the deceased would have been liable to pay if he had not died, in the like manner and to the same extent as the deceased." 13. The D....