TMI Blog2011 (8) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... al heir to whom notice has been issued cannot challenge the validity of the re-assessment proceedings on the ground that notice has not been issued to all the legal hairs - It is made clear that she will be liable to pay this amount only out of the estate inherited from her mother and not out of the gifted property - Decided against the assessee - ITA No.51 of 2007, WTA No. 1 of 2008 - - - Dated:- 12-8-2011 - Mr. Justice Deepak Gupta, Mr. Justice Sanjay Karol, JJ. For the Appellant(s).: Mrs. Vandana Kuthiala, Advocate. For the Respondents: Mr.Ramakant Sharma, Advocate. Deepak Gupta, J. 1. These appeals are being disposed of by a single judgment since identical questions of fact and law are involved in the same. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 16(1) of the Act to the assessee since the donor i.e. mother of the assessee had already expired. Surprisingly, the notice did not specify that it was addressed to the assessee in the capacity of her being the legal heir of the owner. The assessee filed return on 10.1.2005 and declared nil gift. It would also be pertinent to mention that during the assessment proceedings the assessee claimed that this property had been inherited by her and was not a gift. The Assessing Officer rejected these contentions and held that the amount of Rs.2,40,000/- paid by the assessee s mother to the Chandigarh Housing Board after the allotment of the flat represented a taxable gift and accordingly passed the assessment order. 4. The assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... locus standi to question the order of re-assessment on the ground of lack of notice to some of the other legal heirs. Nonissuance of notice to some of the legal heirs of the deceased is merely an irregularity and does not affect the validity of re-assessment of the notice. This judgment is based on the judgment of the Apex court reported in Commissioner of Income-Tax vs. Jai Prakash Singh, (1996) 219 ITR 737 and various other judgments which need not be referred to. 8. The legal position is clear that the legal heir to whom notice has been issued cannot challenge the validity of the re-assessment proceedings on the ground that notice has not been issued to all the legal hairs. Therefore, the order of the Tribunal is set-aside and it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
