MIHEER HEMANT MAFATLAL Vs. RAMA IYER N ITO

JUDGEMENT

(1.) THE petitioners in these five petitions are the three children, the widow and the mother of the late Hemant B. Mafatlal, who died intestate on August 16, 1971. Each of the petitioners is entitled to a one fifth share in the estate of the late Hemant. For the asst. year 1972 73, each of the petitioners filed returns of income tax. Each of them appended to the return a note which read thus:

(2.) EACH of the petitioners was assessed to income tax for the asst. year 1972 73 without taking into account the one fifth share in the income of the estate of the late Hemant.

(3.) THESE petitions were then filed and, by interim orders, the impugned notices under S. 148 were stayed.