TMI Blog1970 (8) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals, the very question arising for decision in these appeals and that question is whether the notices issued by the Income-tax Officer under section 34 of the Indian Income-tax Act, 1922 (which will be hereinafter called " the Act "), in March, 1962, on the respondent and her sisters are valid in law. One Narayana Reddy was an income-tax assessee. He died on March 26, 1948, leaving behind him his widow Ramanamma, and five daughters. On his death his widow took possession of the estate and was managing it. Subsequently, misunderstanding appears to have arisen between her and some of her daughters. One of the daughters by name Sreedevamma filed a suit for removing her mother from management of the estate and for the appointment of a r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities dealt with his widow as his sole legal representative. On that basis the authorities collected from her the tax due from the estate of the deceased Narayana Reddy. They also took reassessment proceedings under section 34 of the Act and collected some additional tax from her. On March 17, 1962, the respondent, who is one of the daughters of Narayana Reddy and who had obtained a share in the estate of Narayana Reddy under the compromise decree referred to earlier, was served with notices under section 34 of the Act seeking to reopen the assessment of Narayana Reddy for the years 1941-42 to 1949-50. She filed as many as nine, writ petitions challenging the validity of the notices served on her. The main question for decision is, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficiently represent the estate of the deceased and a decision obtained with them on record will bind not merely those impleaded but the entire estate including those not brought on record was held to be not confined to any suit and appeals but is of general application. It was observed therein that there is no reason why that principle cannot be invoked in the case of assessment of the income of a deceased person in the hands of his legal representatives. It is clear that notices issued in respect of the assessment for the assessment year 1949-50 are clearly invalid as they relate to a period subsequent to the death of Narayana Reddy. Hence, we are concerned with the validity of the notices relating to the other assessment years. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entatives of her father appears to have no basis. She does not say who were all the legal representatives of her father. It is not clear what her stand is as regards the will said to have been executed by her father. She does not deny that, under the compromise decree, she obtained a portion of her father's properties. The averments in her petitions are bald and lacking in particulars. Equally confused is the case pleaded by the Income-tax Officer. Apart from asserting that he had issued notices to all the legal representatives of Narayana Reddy, he did not disclose his basis for coming to this conclusion that the daughters of Narayana Reddy alone are his legal representatives. It is not clear whether he takes his stand on the general Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
