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2019 (11) TMI 263 - AT - Income TaxLiability in special cases u/s 159 - liability of Legal Heir where trust has been created as per the WILL of the deceased assessee - Addition on account of difference between sale consideration and market value of properties - HELD THAT:- The liability in special cases regarding legal representatives is provided in Section 159 in chapter XV of the Income Tax Act. The provision u/s 159 of the Act explains that where a person dies, his legal representatives shall be liable to pay any sum which the deceased have been liable to pay if he had not died, in the like manner and to the same extent as the deceased. As discussed above there is no evidence in the hands of the AO to treat Smt. Sumita Bhattacharya(Das) as the legal representative of the deceased assessee. The definition of legal representative is provided in sub- Section 11 of Section 2 of Code of Civil Procedure. Legal representative means a person who in law represents the estate of a deceased person in a representative character the person on whom the estate devolves on the death of the party. As discussed above, the deceased assessee late Rathindranath Bhattacharya left a WILL giving effect to the same after his death declaring that all his immovable and movable properties would devolve on the TRUST and nothing of his estate devolved on Smt. Sumita Bhattacharya (Das), alleged legal heir. It is noted from the WILL that he is a bachelor having intended to create a TRUST after his death in the name of his deceased father for the activities discussed therein. Therefore, it clearly shows that late Rathindranath Bhattacharya died executing a WILL declaring all his immovable and movable properties to be devolved in the said TRUST after his death. It is established that he died testate and when he died testate decided declaring the said TRUST would succeed to his estate and the question of legal heir does not arise. Therefore, Smt. Sumita (Bhattacharya) Das cannot be said to his legal heir. Thus, we find no infirmity in the order of CIT(A) and it is justified. Ground nos. 1 to 4 raised by the Revenue involving the issue are dismissed.
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