1985 (5) TMI 72

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..... lth inherited by him on partition from the bigger joint family consisting of himself, his wife and two sons. The family, thus, consisted of Shri Ere Gowda and his wife. He filed a return on 12-9-1978 for the assessment year 1978-79. No assessment was done till 14-2-1983. In the meantime, Shri Ere Gowda died on 15-12-1979. The WTO completed the wealth-tax assessment in the status of a HUF by servin .....

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..... ince section 19 of the Wealth-tax Act, 1957 ('the Act'), enables the WTO to recover taxes due from the deceased person out of the estate falling to the heirs. The learned counsel for the assessee relied on the order of the Commissioner (Appeals). 4. We have heard the rival submissions. Section 19, no doubt, enables the WTO to collect taxes due by the deceased from his legal representatives. But, .....

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..... in the case of C. Krishna Prasad v. CIT [1974] 97 ITR 493. We are not concerned with the status of Smt. Channamma at present. Smt. Channamma might inherit the wealth in her capacity as an individual and that may be subjected to tax in that status after the death of her husband. But the peculiarity in this case is that admittedly, on 31-3-1978, the family had taxable wealth but before the assessmen .....

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