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TMI Blog1986 (9) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... e person S/Shri Bal Ram and Shiv Ram Dass. The deceased was an agriculturist and he was also a 10 per cent partner in the firm M/s Tara Chand Raj Kumar, Hansi. The ACED reopened the estate duty assessment by giving to Bal Ram (another accountable person) a notice dt. 10th/12th June, 1977under s. 59. The following incomes were said to have escaped assessment: (i) Value of standing crop (ii) deceased s share in the goodwill of the firm M/s Tara Chand Raj Kumar (iii) deemed gift on sale of agricultural land by the deceased on31st March, 1971and18th April, 1972. The accountable person filed the statement of account on14th March, 1977declaring a P.V. of Rs. 2,94,789. The ACED made the reassessment on the P.V. of Rs. 3,41,004. In doing so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver small, in the month of August. 5. That is how the accountable person has come up in appeal before us. The first argument raised on behalf of the accountable person was that the reassessment was bad as the notice under s. 59 was not addressed to Shiv Ram Dass, the appealing accountable person. Reliance was placed in this connection on the following decisions: (i) CIT vs. Saraswati Bai Ors. (1981) 23 CTR (P H) 330 : (1981) 137 ITR 656 (P H). (ii) WTO vs. S. Gurcharan Singh (1984) 11 TLR 81 (Chd Trib). Reference was also made to the definition of "accountable person" under s. 2(12A). On the other hand, on behalf of the Department it was submitted that it was not open to the appellant to raise this objection at this stage and that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntatives. Sec. 53 of the ED Act, 1953 enjoins each and every person on whom any interest in the property passing on the death of a person is vested to render an account of the estate left by the deceased, which means that the Controller can give notice to any of the legal representatives for submitting accounts. In the case of padampat Zinghania the Hob ble Allahabad High Court had held that the ED Act does not contemplate separate proceedings when separate accounts are filed by different accountable persons. There is no contrary decision of any other High Court on this point. Therefore, even the decision in the case of Jatinder Kumar would not assist the assessee. We, therefore, hold that there is no force in the first argument raised on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the deceased died. So far as the question of deemed gift is concerned, it was pointed out that the Will was annexed to the original statement of account as r. 22 of the ED Rules, 1953 required the Will to be annexed. Referring to the audit note, it was submitted that no information was given by the audit. On the other hand, on behalf of the Department the order of the Appellate Controller was sought to be supported on the basis of the following decisions 1. CIT vs. Lakshmi Deying Finishing Factory (1986) 53 CTR (P H) 203. 2. Mettur Chemicals Industrial Corporation Ltd. vs. IAC (1984) 150 ITR 341 (Mad). 3. Basti Sugar Mills Co. Ltd. vs. CIT (1983) 35 CTR (Del) 414 : (1983) 142 ITR 487 (Del). 4. CIT vs. Abhoji Rao Phalke (1984) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at basis, the value of agricultural land worked out to Rs. 6.5115. The accountable person had furnished the capital account with the original statement of account. The ld. CED is not right in mentioning that the standing crop of cotton (Kapas) had same value in the month of August which was not disclosed by the accountable person. We were told on behalf of the accountable person and these facts were not controverted on behalf of the Department that the cotton crop is sown in the month of May, that the flowering occurs in September and that it is only in the month of October that the crop comes. Therefore, the question of there being any standing crop in August did not and could not arise. The Assistant Controller was not speaking in terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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