1994 (4) TMI 375

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..... s a mutton dealer in Edappally. This Jainee died on December 17, 1987 leaving behind him two sons, the petitioner and his brother, one P.S. Azeez, and also his wife M.K. Beevi, all of whom were and are living together at Pulikkaparambil, Edappally. The petitioner filed returns for these years and also responded to the notice issued by the Revenue for production of accounts. He did not raise any de .....

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..... lea from the petitioner and according to me it appears very weak in his hands. It was the petitioner who filed the returns for these years. He responded to the notices issued by the department, produced the accounts, participated in the assessment proceedings and then received the assessments. He did not at any point of time raised the plea that notice should be issued to his mother and brother al .....

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..... ee and he being only a legal representative, he can be made liable only up to the extent of the assets devolving on him on Jainee's death. The Government Pleader on the other hand, submits that Jainee had left behind 40 cents of land in Trikkakara with the petitioner having a good share in it. He, therefore, submits that the value of the extent of the assets devolving on the petitioner is much mor .....

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