VIJAY SARIN Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) In April, 1963, concerned Income-taxOfficer issued notice to Mr. BashesharNath., assessee, undersection 139(2)of the Income-tax Act, 1961 in respect of the assessment year 1963-64. On 20/10/1963 Basheshar Nath submitted his return of income inresponse to the said notice. While the proceedings were still pending, inDecember 1965 Basheshar Nath died leaving behind his widow and threesons. The matter was being conducted by M/s. A.S. Bhatia & Co., theChartered Accountants concerned. The Income-tax Officer gave anintimation to him about Basheshar Naths's case, in reply to which theIncome-tax Officer was informed that the assessee had died/on 10thDecember, 1965 and the/family was in the mourning and some time should begranted. Despite information, the Income-tax Officercontinued the proceedings and issued notice under Section 143(2) in the name of Basheshar Nath,which was served on Mr. Shinghari, Advocate. The assessment was completed on 22/03/1968 determining the total income at Rs. 3,99,8191-.

(2.) Some of the legal representatives of Basheshar Nath filed anappeal before the Appellate Assistant Commissioner and challenged theassessment as being null and void, being against a dead man. The AppellateAssistant Commissioner came to the conclusion that in spite of the death ofthe assessee, the proceedings could be continued against the legal representativesand, therefore, were not invalid or nullity but held that it was necessaryto issue notice to the legal representatives and accordingly, vide order dated 31/01/1970 set aside the assessment and directed the Income-taxOfficer to make fresh assessment in accordance with law, after making thelegal representatives party to the proceedings from the stage they were whenBasheshar Nath, died.

(3.) The legal representatives who had gone up in appeal before theAppellate Assistant Commissioner filed further appeal before the Income.taxAppellate Tribunal, Delhi Bench A and the appeal was dismissed on 2 9/03/1972 upholding the order of the Appellate Assistant Commissioner.