Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 1961 (10) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1961 (10) TMI 2 - SC - Income TaxWhether the legal representative of a deceased person, who is assessed in respect of the total income of the latter person, as if he were the assessee, can be ordered to pay a penalty under section 46(1) of the Indian Income-tax Act? Held that:- The High Court reasoned, therefore, that the words " an assessee " in sections 45 and 46 in their application are limited to an assessee, who is assessed on his own behalf and not " other person ", who is not an assessee. This distinction, it observed, must be borne in mind in interpreting the word " assessee " used in sections 45 and 46, and so construing limited the word " assessee " in those two sections to an assessee proper. The words " other person " cannot apply to a legal representative, if he is an " assessee " by fiction, and the fiction has to be worked out to its logical conclusion. If he falls within the word " assessee ", as has been shown above, he does not fall within the words " other person ", and it is not necessary to find in this case what persons are there meant to be included. In our opinion, the penalty could be imposed on the respondent as an assessee. Appeal allowed.
|