Law:

Section:

Section 143 of the Income-tax Act, 1961 (Corresponding to section 23 of the Indian Income-tax Act, 1922) - Assessment - General - Assessment year 1956-57 - Whether return filed suo motu beyond period of four years from expiry of relevant assessment year was invalid and, therefore, no fresh assessment could be made thereon for that year - Held, yes Section 263 of the Income-tax Act, 1961 (Corresponding to section 33B of the Indian Income-tax Act, 1922) - Revision - Of orders prejudicial to interests of revenue - Assessment years 1956-57 to 1961-62 - Whether legal representative of deceased assessee is an 'assessee' within meaning of section 33B of 1922 Act and therefore, after assessee's death, assessment proceedings can be validly initiated against him - Held, yes FACTS Voluntary return for the assessment years 1956-57 to 1961-62, were filed on 31-3-1962. On the same day notice under section 23(2) of 1922 Act was handed over to the assessee's authorised representative, who was present before ITO, and the assessment were completed on the very same day and demand notices, challans and copies of assessment orders were issued on that day. Subsequently, the Commissioner issued a notice under section 33B of the 1922 Act on the assessee. The assessee's husband informed him that the assessee had died and he and his son were the legal representative of the assessee. The Commissioner, thereafter, issued a fresh notice addressed to assessee's husband and his son as the legal representatives of the deceased assessee. They contended that after the death of the assessee no proceedings could be taken against them under section 33B of 1922 Act but it was rejected by the Commissioner and on merits, assessments were set aside. On appeal, the Tribunal held that the Commissioner had no jurisdiction to issue the said notice under section 33B of 1922 Act on the legal representatives of the assessee, for they were not the assessee within the meaning of that expression used in that section. The Tribunal, therefore, allowed assessee's appeal. On reference: HELD As regards validity of assessment for the assessment year 1956-57, in view of decision of this High Court in CIT v. Minabati…

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