TMI Blog1958 (4) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia has been filed by one Shaikh Abdul Kadar son of Shaikh Shakir Hussain (deceased), challenging a notice under section 34 of the Indian Income-tax Act and the assessment proposed to be made on the basis of that notice. The facts of the case are as follows. One Shaikh Shakir Hussain Abdul Kadar was carrying on the business of kattha. He died on 23rd September, 1947. Previous to his death, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said notice and made an enquiry whether it was proposed to assess him or his dead father. He also informed the Income-tax Officer that all papers and persons connected with the transactions of the accounting year 1947-48 were not readily available and that he required time. The Income-tax Officer overruled the request for information as to whether it was proposed to assess Abdul Kadar or his decea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued to his executor, administractor or legal representatives. In the present case the notice and all communications were addressed to Shri Shakir Hussain who, admittedly, was dead at that time, and had been so dead for a long time. The Income-tax Officer knew from the records of his own office that Shakir Hussain was not living, and he also knew who his legal representatives were, because the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice to him. In the present case all notices and communications are addressed to Shakir Hussain, which shows that they are all sent to a dead person. It may be that the legal representatives of Shakir Hussain continue to utilize the name of their father for their own business, but the distinction is quite apparent that they are an association of persons ; and it is not the case of the Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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