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1961 (1) TMI 14 - SC - Income TaxWhether the appellant was liable to be assessed to pay agricultural income-tax for the year in which the estate was in the management of the court receiver? Held that:- There is no substance in the contention raised by the appellant. The liability to pay tax is charged on the agricultural income of every person. The income though collected by the receiver was the income of the appellant. The taxing authorities may always proceed against the owner of the income and assess the tax against him. The definition in the connotation of " person " undoubtedly included a receiver, trustee, common manager, administrator or executor, and by such inclusion, it is open to the taxing authorities to assess tax against any such persons; but, on that account, the income in the hands of the owner is not exempt from liability to assessment of tax. Appeal dismissed.
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