Law:

Section:

Section 159, read with section 148 of the Income-tax Act, 1961 [Corresponding to section 24B read with section 34, of the Indian Income-tax Act, 1922] - Legal representatives - Assessment years 1947-48 and 1948-49 - After death of assessee, notice under section 34(1)(b) of 1922 Act was issued to his widow 'P' whereupon 'P' filed returns with certain objections, stating inter alia that said notice should have been addressed to and served on her minor son also as legal representative of deceased as ITO had prior knowledge of existence of son as legal representative of assessee - Whether in view of fact even if notice was addressed to son, it would have had to be addressed to him through his mother as natural guardian and it would have had also to be served on mother in her capacity as natural guardian of son and, therefore omission to issue that notice to son was of no significant importance - Held, yes - Whether, further there being no conflict between interests of mother and son, there was sufficient compliance with requirements of section 24B(2) of 1922 Act - Held, yes FACTS In respect of assessment years 1947-48 and 1948-49, on the death of assessee, a notice under section 34(1)(b) of the 1922 Act was issued to widow 'P' in response to which she filed the returns, with the objections that the said notice should have been addressed to and served on all the legal representatives existence of whom as legal representatives of the assessee was known to the department. The ITO rejected the plea. On second appeal, the Tribunal held that the son and daughter being minors, 'P' was their guardian, that there was no conflict of interest between her and the two children; that there was nothing to suggest that the ITO could have believed bona fide that she could not represent the estate and that the assessment proceedings were valid and binding on all of them. On reference : HELD Even if the notice was addressed to the son, it would have had to be stated therein that it was addressed to him through his mother as the natural guardian and it would have had also to be served on the mother in her capacity as the natural guardian of the son. The omission happened to be, on the…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492