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Issues involved:
The validity of assessment based on a notice issued to a deceased person under section 22(2) of the Indian Income-tax Act, 1922 and the filing of return by the legal representative of the deceased. Judgment Summary: The High Court of Calcutta addressed the issue of a notice under section 22(2) of the Indian Income-tax Act, 1922 being issued to a deceased person and the subsequent filing of a return by the legal representative. The legal representative filed the return for the assessment year 1961-62 after the death of the assessee, and notices under section 143(2) and 142(1) were issued to him. An ex parte assessment was also raised against the deceased for the assessment year 1959-60. The Tribunal directed the Income-tax Officer to re-do the assessment after bringing all legal representatives on record, setting aside the original assessment order. The matter was referred to the third Member of the Tribunal, who agreed with the majority decision to set aside the assessment for the year 1961-62. The High Court considered whether the assessment should be sent back to the Income-tax Officer for fresh assessment after bringing all legal representatives on record and whether the return filed by the legal representative should be treated as valid. The Court held that the return filed by the legal representative was valid, as it was filed within the required time and the Income-tax Officer was not free to ignore it. The Court referred to a Supreme Court case to support the validity of the return filed by the legal representative. The Court also noted that the Income-tax Officer could have ascertained the existence of other legal representatives and directed the assessment to be made upon notice to all legal representatives. The Court cited relevant case law to support its decision and concluded that the assessment based on the return filed by the legal representative was valid. Therefore, both questions referred to the Court were answered in favor of the revenue. Each party was ordered to pay their own costs in this case. Judge(s): SABYASACHI MUKHERJEE, SUDHINDRA MOHAN GUHA
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