9911796707
TMI Blog1992 (3) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessment years 1979-80 to 1982-83, the due dates for filing the returns expired on or before 31-7-1979, 31-7-1980, 31-7-1981 and 31-7-1982 respectively. Shri Satyanarayanamurthy, the deceased did not file the wealth-tax returns within the time allowed under section 14(1) of the Wealth-tax Act. After his death, notice under section 17 was issued to the assessee as his LR. The notice is dated 2-5-1987 and it was served on the assessee on 21-5-1987, she was called upon to file wealth-tax returns for assessment years 1979-80 to 1982-83 within 35 days after receipt of the notices under section 17. That means she was given time to file the wealth-tax returns on behalf of her deceased husband on or before 26-6-87, for assessment years 1979-80 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eted months and levied penalty of Rs. 6,000. For assessment year 1982-83 he computed the period of default at 88 completed months and levied a penalty of Rs. 4,928. Aggrieved against those penalties, the assessee went in appeal before the D.C. (Appeals). The D.C. (Appeals) purported to follow the Allahabad High Court decision in Rameshwar Prasad v. CWT [1980] 124 ITR 77 held that the matter is governed by section 19(3) of the Wealth-tax Act. Section 18 is not mentioned in sub-section (3) of section 19 and therefore the legal representatives cannot be penalised under section 18(1)(a) and consequently be cancelled all the penalties and allowed the four appeals of the assessee. 3. Aggrieved against the common orders of the D.C. (Appeals) dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, the assessment should be completed only against the deceased. The only power given to the WTO while completing the assessment under section 19(2) is that he can summon the executors, demonstrators or other legal representatives of the deceased to produce accounts or documents or other evidence. However, the assessment should be completed only against the deceased but not against the LR of the deceased. In this case, no returns as such were filed by the assessee. Long after the death of the deceased, the WTO called upon the LR of the deceased to file returns by issuing notice under section 17 of the WT Act. Therefore, the assessments were made not against the deceased but against his LR. The assessment made against the LR cannot be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... position, we reject the argument that the case is governed by section 19(3) and because section 18 is not mentioned in that provision the belated filing of the wealth-tax return by the LR cannot be visited with penalty under section 18(1)(a) since it does not appear to be correct under law. Since the D.C. (Appeals) proceeded on a wrong premise we set aside his orders. However, we hold that the default period commences only from 26-6-1987, but not from the respective due dates viz., 31-7-1979, 31-7-1980, 31-7-1981 and 31-7-1982 respectively. Shri Atchuta Ramayya contended that Smt. Jayalakshmi the present LR was only a housewife but does not know anything and after her husband's death various particulars of his properties are to be secured ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
