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2012 (7) TMI 620 - HC - Income TaxChallenge the search - Held that:- The order of the Tribunal stated that the contentions made by the assessee that the mother represented the minor child, who was the legal representative of the deceased. Thus the estate of the deceased was represented by the minor through the mother. In the circumstances no hesitation in holding that the assessment based on the search made in the premises of the deceased and the warrant in the name of the mother as a representative of the legal heir of the deceased, is proper. The purpose of search was to find out the undisclosed income of the deceased and on his demise, the estate was represented by the legal heirs, one of whom happened to be the minor son and the property represented by him - confirm the order of the Tribunal. Challenge the assessment as barred by limitation - Held that:- As going by the factual details as are available that the two year time limit commencing from 30.11.1997 the last of the panchnama evidencing the conclusion of search with reference to the authorization was issued ended on 30.11.1999, thus no hesitation in holding that the assessment made herein under Chapter XIV-B is well within the period of limitation, as provided for under Section 158BE (1)(b) - against assessee.
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