TMI Blog2004 (12) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... ssuing notice under s. 148 to 'S. Swaran Singh, manager and attorney of Shri Mohan Singh (Deceased)" through L/H (authorising Sh. Swaran Singh general attorney). 2. That the proceedings started are illegal and bad in law and do not confer lawful jurisdiction on the ITO. Again the assessment made is also illegal, inoperative and unlawful, being against the provisions of law. The same has been wrongly upheld. 3. That the learned CIT(A) has, in view of the facts and circumstances of the case, further erred in confirming the action of the ITO in making the assessments in the status of individual and in not accepting the status of HUF as claimed. 4. That the learned CIT(A) has, in view of the facts and circumstances of the case, further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, there could not be any attorney entitled to act on his behalf and, therefore, status of Shri Swaran Singh as attorney of Shri Mohan Singh would not be relevant for the purpose of income-tax proceedings. 4. The learned CIT(A) while considering but not accepting the plea of the assessee has concluded to reject such plea as per paras 2.2 to 2.4 of his order as under : "2.2 I have considered the above facts and arguments. In this case, returns of income have been filed by Shri Swaran Singh after the death of Shri Mohan Singh. These returns of income pertaining to the income earned by Shri Mohan Singh have been filed voluntarily. 2.3 It is admitted by the appellant that Shri Swaran Singh is holding general power of attorney from Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeal, therefore, rejected." 5. Still aggrieved by the order of the learned CIT(A), the assessee is in further appeal and while reiterating the submissions as made before the lower authorities, it was pleaded for quashment of the assessment order. It was also submitted that assessment can only be framed against legal representative and s. 2(11) of the CPC defines "legal representative". By placing reliance on Rawatmal Harakchand vs. CIT 1978 CTR (Cal) 157 : (1981) 129 ITR 346 (Cal) and Jindal Photo Films Ltd. vs. Dy. CIT (1999) 154 CTR (Del) 355 : (1998) 234 ITR 170 (Del), it was emphatically argued that estate of deceased could not be represented by any outsider without having legal authorisation for the same, so issuance of notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of attorney of deceased person are bad in law, therefore, consequential proceedings are also bad in law and cannot sustain in the eye of law, as such, liable to be quashed. 8. After hearing both the sides and considering the material on record, I find that Mr. Mohan Singh has expired on 2nd Feb., 1991, and notices under s. 148 for the asst. yrs. 1989-90 and 1990-91 have been issued by the ITO, Ward-2(8), Amritsar, on 30th March, 1993, which are addressed as under : Shri Swaran Singh, Manager Attorney of Shri Mohan Singh (deceased) C/o M.B.M. Farms, Opp. Rajiv Cold Storage Ice Factory, G.T. Road, Amritsar. and assessment has been framed in the name of Shri Swaran Singh (deceased) through L/H (authorising Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Act, be deemed to be an assessee. (4) Every legal representative shall be personally liable for any tax payable by him in his capacity as legal representative if, while his liability for tax remains undischarged, he creates a charge on or disposes of or parts with any assets of the estate of the deceased, which are in, or may come into, his possession, but such liability shall be limited to the value of the asset so charged, disposed of or parted with. (5) The provisions of sub-s. (2) of s. 161, s. 162, and s. 167, shall so far as may be and to the extent to which they are not inconsistent with the provisions of this section, apply in relation to a legal representative. (6) The liability of a legal representative under this se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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