SRIDHAR JIEW Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE idols of the names of Sri Sri Sridhar Jiew and Sri Sri Radharaman Jiew, represented by their shebait, Pulin Chandra Daw, are the petitioners in this rule. To the said idols were dedicated considerable properties, which are commonly known Shiva Krishna Debuttar. For the assessment year 1952-53, the respondent ITO assessed the income arising from the said debuttar estate in the hands of Pulin Chandra Daw, as shebait. The assessment was challenged by the assessee and ultimately the Tribunal, Calcutta Bench "A", held that the legal owner of the debuttar properties was not Pulin Chandra Daw but the idols themselves and that the status of Pulin Chandra Daw was that of a shebait or manager, having no beneficial interest in the said properties. Pulin Chandra Daw was, therefore, held not liable to taxation as owner of the properties.

(2.) THEREAFTER , a notice, said to be under s. 34 of the Indian IT Act and addressed to the petitioners-idols, represented by their shebait above-named, for the asst. yr. 1952-53, was served upon the said shebait. It was stated in the said notice that the income of the two idols above- named had escaped assessment and the idols were called upon to file a return in accordance with the said notice. The petitioners challenged the said notice on several grounds but only two were selected at the time of hearing of the rule, namely :

(3.) FACED with this difficulty, Mr. Pal relied on the requirements of the form of the return, which provides that the declaration in the return shall be signed, in cases of an individual, by the individual himself. He contended that even if the idol be treated as an individual an idol cannot himself sign and can never file a return. This he contended was another indication that the income from debuttar property cannot be taxed. In support of his argument he relied upon the following observations by the Supreme Court in Commr. of Agrl. IT vs. Keshab Chandra Mandal (1950) 18 ITR 569 (SC):