TMI Blog1970 (2) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... After the assessments were over, Shewaram died on 12th September, 1950. He left him surviving as his only heirs his wife, an adopted son and a daughter. Both the latter were minors at all times material to this reference. After his death, a notice was issued under section 34(1)(b) of the Income-tax Act. The notice was addressed to late Shri Shewaram D. Bhatia by legal heir, his widow, Parmeshwaribai. The notice was served on one Pessumal on 29th March, 1956. Thereafter, Parmeshwaribai with her letter dated 29th October, 1956, sent two returns, one in respect of each of the said two years. In the covering letter she took certain objections to the assessment proceedings started under section 34. In the assessment proceedings which have gon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Indian Income-tax Act, 1922 ? " 2. Whether, in the facts and circumstances of the case, the Tribunal is justified in allowing the appeal of the respondent without giving a finding that the service of the notice under section 34 on Shri Pessumal is legal ?" 3. Whether, in the facts and circumstances of the case, the service of notice on Shri Pessumal is legal? " Questions Nos. 2 and 3 depend upon a decision whether the service of notice on Pessumal is valid under section 24B(2). It is true that the notice was served upon Pessumal. The notice, however, came to the notice of Parmeshwaribai and she in fact filed returns for both the above assessment years. In view of this fact, Mr. Ramchandani, the learned counsel for the assessee, sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to Parmeshwaribai, as being the legal representative of Shewaram. Now the Federal Court has in its judgment in Tirtha Lal v. Bhusan Moyi Dasi pointed out that if there are two or more legal representatives of a deceased person, all must be impleaded to make the representation of the estate complete. That would unquestionably be so in normal circumstances. Mr. Joshi, the learned counsel for the department, has not even disputed that position. As pointed out by the Supreme Court in its judgment in First Additional Income-tax Officer v. Mrs. Suseela Sadanandan, there is a consensus of opinion of all the High Courts that where a plaintiff or an appellant, after diligent and bona fide inquiry, ascertains who the legal representatives of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther that the notice ought to have been served on the son, but the son being a minor, it ought to have been served on his behalf on Parmeshwaribai as his natural guardian. The contention that the notice ought to have been addressed to the son also is justified. Moreover, his existence as a legal representative of the deceased Shewaram was known to the department. But even if the notice had been addressed to the son also, it would have had to be served on Parmeshwaribai as his guardian and whatever was required to be done on behalf of the son would have been done by Parmeshwaribai as his natural guardian. The interest of Parmeshwaribai and the son did not conflict and were as a matter of fact identical at least in so far as the questions r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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