TMI Blog1962 (4) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... ideen, who owned rice mills and other wholesale business, died on August 11, 1948, after the end of the previous year for the assessment year, 1948-49. A notice under section 22(2) of the Income-tax Act was served on his two sons, and the assessment was made on a total assessable income of Rs. 63,982. The tax due was found to be Rs. 23,648-9-0 which, after deducting the tax paid under sections 18A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Karaikudi, as the other respondent. The divisional bench who heard the petition, following their decision earlier given in Alfred v. Additional Income-tax Officer, held that the petitioner could not be treated as an assessee, and that, therefore, sub-section (2) of section 46 was not applicable to him. The divisional bench, therefore, quashed the certificate by a writ of certiorari, and set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee, and the Collector, on receipt of such certificate, shall proceed to recover from such assessee the amount specified therein as if it were an arrear of land revenue. " The High Court posed the question whether the sum demanded of the respondent on the basis of the certificate issued under section 46(2) could be said to be " arrears due from an assessee ". In Alfred's case, the High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing in this court when the present case was decided. Subsequently, this court reversed the decision of the Madras High Court in Alfred's case : vide Additional Income-tax Officer v. Alfred. It was held that the fiction in sub-section (2) of section 24B does not come to an end when the assessment proceedings are over, but logically extends to the collection of the tax from the legal representati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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