TaxTMI 
TaxTMI 
1981 (1) TMI 96
X X X X Extracts X X X X
X X X X Extracts X X X X
....(Asst. yr. 1961-62) and 30th Sept., 1962 (Asst. yr. 1962-63). The deceased assessee died on 7th June 1962 leaving Smt. Bimla Mali, his widow the appellant before us and two minor sons and a child in the womb of his wife. Admittedly, the appellant legal representative of the deceased assessee filed the Income tax returns for the years under consideration on 25th Jan., 1966. As those returns were filed late, the ITO issued a show cause notice to the said legal representative as to why penalties be not levied for the delayed filing of the returns. Since those notices were received back unserved with the remark, "Hila Hiwali Hone Se Inkari Vapas," the ITO inferred that the legal representative of the deceased assessee had no explanation of offe....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... left behind by the deceased assessee and she noticed some Bank Pass Book, but no account books of the business carried on by the deceased assessee; that she then moved an application for obtaining succession certificate, which was finally received on 15th Dec., 1965; that being thus possessed of funds to pay Income-tax liability of her deceased husband, the said legal representative moved next day voluntarily on application before the CIT Lucknow dt. 15th Dec., 1965 for settlement of his tax liability of her deceased husband, the said legal representative moved next day voluntarily informing the Department about the relevant facts, as she was advised and specially requested therein that she may be informed about the income-tax liability du....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pt, as urged by the appellant before us, that she, in view of the short period of married life and the responsibilities which she came to shoulder on account of the death of her husband being enormous must have left her in a stage of shock. Further, it was only on her moving the Department that the assessments for the years under consideration came to be completed. Further, she could not, as rightly argued, have initiated these proceedings till she came in possession of the funds left by her deceased husband and that happened when she got the succession certificate on 15th Dec., 1965 so as to enable her to take steps to clear the income-tax liability of her deceased husband and to file the returns in that behalf. As such, on the facts and i....