Law:

Section:

Section 161 read with section 159 of the Income-tax Act, 1961 [Corresponding to section 41(1) read with section 24B of Indian Income-tax Act, 1922] - Representative assessee - Assessment year 1955-56 - Whether if income is receivable on behalf of any person by Court of Wards, Administrator-General, official trustee or any receiver or manager appointed by or under any order of a court, department has no option but to make assessment and levy tax upon Court of Wards or persons enumerated in section 41(1) of 1922 Act in like manner and to same amount as tax would be leviable upon and recoverable from person on whose behalf income, profits or gains are receivable - Held, yes FACTS One W was the owner of GK Collieries and of other mines and collieries situated in some districts of the State of Madhya Pradesh. He died on 2-2-1953. The deceased executed a will on 18-1-1953. He left behind him at the time of his death one brother and three sisters. By clause (2) of the will he appointed T, N and R as executors of the will. By the will, the deceased bequeathed all his rights, property and interest in all mines including the GK Colliery to T, with the direction that half of the amount of the total net profits accruing from the mines and collieries would be deposited by him in the bank and the amount so deposited would be shared by his brother and sisters during their lifetime in the proportion stated in clause (6) of the will. On receiving the report of the death of W, the District Judge, Chhindwara, made an order on 5-2-1955 under section 54(2) of the Administrator-General's Act, 1913, read with section 269 of the Succession Act, 1925, appointing S, to take and keep possession and manage the property of the deceased. An application for the grant of probate was made on 21-2-1953, and the probate was granted on 21-12-1955. The Income-tax Officer initiated proceedings for assessment of the income of the estate of W after giving a notice to S, the officer appointed by the District Judge, under section 269 of the Succession Act. The legatee, T, raised the objection that the Income-tax Officer should not proceed to assess the estate as the matter of grant of probate was…

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