TaxTMI 
TaxTMI 
1985 (9) TMI 122
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....led the assessments. The department is, therefore, in appeal for all these seven years which we propose to dispose of by this common order. 2. For proper appreciation of the controversy these relevant facts need notice. Late J.N. Mookerjee left a will dated 14-2-1938. He died on 3-10-1939. The legatees of the said will were his widow Smt. Prova Mookerjee, son Robindra Nath Mookerjee, daughter Smt. Shephali Chatterjee and pre-deceased daughter Maduri's son Shri Amarendra Nath. Smt. Prova Mookerjee, Shri Robindra Nath Mookerjee and Shri Birendra Nath Mookerjee were appointed executors and trustees of the said will. After death of Shri J.N. Mookerjee, the will was probated and in terms thereof Smt. Prova Mookerjee, Shri Robendra Nath Mookerje....
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....a Nath Mookerjee died in the year 1975. Shri Robindra Nath Mookerjee was survived by his legal heirs, widow Smt. Mohamaya Mookerjee and daughters Smt. Jayasree Mookerjee, Smt. Manjusree Biswas and Smt. Gayatri Mehra and son Shri Raja Mookerjee. After death of Smt. Prova Mookerjee and Shri Robindra Nath Mookerjee, Birendra Nath Mookerjee only survived as executor and trustee of the will. He executed a document dated 6-8-1976 in favour of the legal heirs of Shri Robindra Nath Mookerjee transferring legacy in respect of the said two houses. He thereafter died on 4-11-1982. 3. The WTO issued notices under section 17 of the Wealth-tax Act, 1957 ('the Act') for all the seven years to Shri Birendra Nath Mookerjee as the sole surviving trustee to ....
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....n favour of the legal heirs of Shri Robindra Nath Mookerjee. Further it is urged by the learned departmental representative that notice under section 17 was validly served upon Shri Birendra Nath Mookerjee and after his death notices under section 16(4) were served on the persons who were in actual enjoyment of the properties and as such were liable to account for the wealth on behalf of the trustees. 6. The learned representative for the assessee, on the other hand, supported the order of the Commissioner (Appeals). 7. It appears that the words 'executors' and 'trustees' have been loosely used in the will of Late J.N. Mookerjee and the tax authorities below have not interpreted them in proper perspective. It is not uncommon that identica....
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....kerjee and Smt. Shephali Chatterjee, the trustees would convey the said properties to Shri Robindra Nath Mookerjee. This was only a formal act of executorial duty of the executors remained to be done. But for this formal act nothing remained for the executors to be done and they had become trustees in respect of the funds out of which provisions for Smt. Prova Mookerjee, Shri Amarendra Nath, Smt. Shephali Chatterjee and sons of Shri Robindra Nath Mookerjee and Smt. Shephali Chatterjee were to be met with. 8. The deed of conveyance dated 6-8-1976 was executed by the sole surviving executor and not trustee in token of his assent to complete legatees' title as is required by section 332 of the Indian Succession Act, 1925. It has been held by ....