Law:

Section:

Section 293, read with section 148, of the Income-tax Act, 1961 [Corresponding to section 67, read with section 34, of the Indian Income-tax Act, 1922] - Bar of suits in civil court - Assessment year 1942-43 - Whether where condition precedent before invoking jurisdiction for assessing escaped income under section 34 of 1922 Act was not complied with, such an order of assessment was without jurisdiction, illegal and void and could not claim any protection under section 67 of 1922 Act - Held, yes Section 221 of the Income-tax Act, 1961 [Corresponding to section 46(1) of the Indian Income-tax Act, 1922] - Collection and recovery of tax - Penalty payable when tax in default - Assessment year 1942-43 - Whether a legal representative of deceased assessee can be considered to be defaulting assessee for purposes of section 46 of 1922 Act - Held, yes. FACTS The assessee died on 25-3-1945, leaving as his heirs four sons and one daughter, The income-tax department had assessed him for his income-tax for the year 1941-42, during his lifetime, but did not take any step for the recovery of the amount of tax as it was barred by limitation. After his death, proceedings were taken against the plaintiff, who was one of the heirs, , to assess the estate of the deceased for the assessment year 1942-43. The assessment proceedings were started in 1947 against the plaintiff. By the order passed on 23-3-1947, the income was assessed and the plaintiff was asked to pay certain sum on account of income-tax for the said year. As the plaintiff did not pay the tax, recovery certificate under section 46 of 1922 Act was issued and sent to the Collector for the recovery of the tax as arrears of revenue. In pursuance of this certificate, the plaintiff's bungalow which he had inherited from his father and which had fallen to his share under partition in 1950 was sought to be attached. The plaintiff, therefore, gave statutory notice, and filed the present suit for a declaration that the said order of assessment and the said recovery certificate were illegal and without jurisdiction and for the consequential injunction restraining the defendants from recovering the said amount from the plaintiff…

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