2011 (8) TMI 78

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..... Sharma, Advocate.   Deepak Gupta, J.   1. These appeals are being disposed of by a single judgment since identical questions of fact and law are involved in the same. For decision of these cases, reference may be made to the substantial question of law framed in ITA No.51 of 2007 which reads as follows:   "Whether on the facts and in the circumstances of the case, the ITAT was co .....

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..... ajra and she claimed that it was gifted to her by her mother Smt.Gurcharan Kaur who had expired on 20.1.1999. The case set up is that the flat was purchased in the year 1994 by the mother in the name of the assessee from the Chandigarh Housing Board. It was also alleged that the entire sale consideration of the flat was paid by the mother during the period 1994-1999.   3. The Assessing Offic .....

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..... ly passed the assessment order.   4. The assessee filed an appeal before the Commissioner Income Tax who confirmed the order of the Assessing Officer. Thereafter, the assessee filed appeal before the Income Tax Appellate Tribunal and this appeal has been allowed only on one ground that the entire proceedings are vitiated since valid notice was not issued to all the legal heirs. Admittedly, t .....

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..... gments have been cited before us but it is not necessary to refer to all those judgments. A Division Bench of the Punjab and Haryana High Court in Commissioner of Income-Tax vs. Hukam Singh and others (2005) 276 ITR 347, decided a similar question by holding that if notice of re-assessment proceedings is served on some of the legal heirs, these legal heirs have no locus standi to question the orde .....

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..... rom her mother to pay the amount of tax, interest etc. assessed as being payable by her mother. It is made clear that she will be liable to pay this amount only out of the estate inherited from her mother and not out of the gifted property. As far as the other legal heirs are concerned we may make it clear that this order does not bind them and the revenue can initiate appropriate proceedings in a .....

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