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2022 (9) TMI 932 - Income Tax
Liability of legal representatives of deceased - Appropriation of Outstanding Demand from the legal heirs of the deceased - HELD THAT:- As per decision of this Court [2016 (8) TMI 1367 - ALLAHABAD HIGH COURT] we find that the controversy as to whether the legal representatives of deceased Giri Lal Jain were liable by virtue of Section 159 of Act, 1961 for the Wealth Tax as per the final assessment the orderhas been set at rest, in so far as the heirs and legal representatives of late Giri Lal Jain were concerned.
The claim of the petitioners herein is that they are at the same footing as that of Sri Deepak Kumar Jain, (one of the sons of late Giri Lal Jain). And as determined in the judgment and order the petitioners herein are also entitled for the same relief. We find substance in the said submission and hold that nothing remains to be adjudicated on the controversy in question. The claim of the petitioners herein is covered by the judgment and order and the petitioners are entitled to the benefit of the said decision.
We, therefore, dispose of the present petition with the observation that the competent authority shall consider the claim of the petitioners strictly in light of the judgment passed in [2016 (8) TMI 1367 - ALLAHABAD HIGH COURT] Deepak vs Chief Commissioner of Income Tax and others) and determine the amount to be refunded to both the petitioners herein along with interest as provided therein. The said determination shall be made within a period of four weeks from the date of reciept of copy of this order.