RAMESHWAR PRASAD Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) THE question of law which requires our consideration in this reference is whether peualty proceedings under the W.T. Act for late filing of the returns commenced against the person who had filed the returns can validly be continued after his death against his legal representative.

(2.) THIS reference relates to the eassessment years 1961-62 to 1969-70. For the first eight years Rameshwar Prasad filed returns under the W.T. Act on 12th April, 1970, while for the assessment year 1969-70, return was filed on 12th March, 1970. The belated returns were entertained. The WTO, in due course, finalised and completed assessments for all these years on 23rd May, 1970.

(3.) INDER Bhushan went up in appeal, which failed. He then approached the Tribunal in further appeal. The Tribunal upheld the levy of penalty.