SUSEELA SADANANDAN Vs. ADDITIONAL INCOME TAX OFFICER

JUDGEMENT

(1.) In this writ petition, Mr. K. V. Surianarayana Iyer, learned counsel for the writ petitioner, challenges the orders of re-assessment passed by the first respondent under S.34 of the Indian Income Tax Act, as well as the proceedings taken by the second respondent, under the provisions of the Madras Revenue Recovery Act, for realising the amount, as per the assessments made by the first respondent.

(2.) In order to appreciate the contentions that have been raised by Mr. Surianarayana Iyer, learned counsel for the writ petitioner, as well as Mr. G. Rama Iyer, learned counsel for the Revenue, a few facts will have to be stated; and so far as we could see, there does not appear to be much of a controversy on essential facts, at any rate.

(3.) One Sri. S. P. Sadanandan, who was a resident of Kozhikode, died on 10th July 1948. leaving a registered will dated 23-6-1948. A copy of the will has been marked in these proceedings as Ext. P. 1. The petitioner is the widow of the late Sri. S. P. Sadanandan. Some reference will have to be made regarding the nature of the directions given by the testator constituting executors for administration of the estate. As mentioned earlier, Sri. S. P. Sadanandan died on 10th July 1948. Though an assessment for the particular years in question had already been made, it appears that the Income Tax Officer, Special Circle, Coimbatore, who is in charge of the assessment in question, started proceedings under S.34 of the Indian Income Tax Act for purposes of making reassessment for the years 1945-'46 to 1949-'50 both inclusive. The relevant notice that has been issued, though not actually marked before us, is evident from the files produced by the learned counsel for the Revenue. That notice is dated 20-3-1954 and addressed to "the late S. P. Sadanandan by legal heirs E. D. Sadanandan and others, Kozhikode." A return also appears to have been sent and the name of the assessee in the return sent shows "the late S. P. Sadanandan by legal heirs E. D. Sadanandan and others" and it has also been signed by E. D. Sadanandan as legal heir and status is given as individual. There was an order of assessment passed by the officer at Coimbatore on 17-8-1954 for these various years. The assessment order, which again has been produced before us, describes the assessee as "late Sri. S. P. Sadanandan represented by legal heirs and representatives Sri. E. D. Sadanandan, J. G. Sadanandan and others, Kozhikode." In the first paragraph of assessment order, the Income Tax Officer says "The assessee in this case is Sri. S. P. Sadanandan who died on 10-7-1948. After his death he is represented by his sons, namely, E. D. Sadanandan and J. G. Sadanandan and the assessee's wife, Mrs. S. P. Sadanandan."