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TMI Blog2015 (3) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... garwal ORDER The present reference application is filed by the department pursuant to the Tribunal's order dated 06.03.1990 in R.A. No. 243(Alld.) of 1989, arising out of I.T.A. No. 1540 (Alld.) of 1985. The brief facts of the case are that the respondent Smt. Usha Devi Jhunjhunwala is the legal heir of Sri Kailashpat Jhutalal of Kanpur, who died on 27.02.1981. The deceased, during his life ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rst appellate authority. However, the Tribunal vide its order dated 28.04.1989 (in ITA No. 1540(Alld)/1985) observed that the income which accrued and arose to the deceased during his lifetime would be taxable in his hand. As soon as death took place, the property in question and the source of income in question gets vested in the legal heirs. So, the orders passed by the lower authorities were se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to the file of the Assessing Officer with the direction that he will analysis each item of income with a view to ascertain as to which part of it accrued and arose to the deceased during his life time and as to what is the income which accrued or arose after the death of the deceased not to him but to the executor and to bring to tax separately the two total incomes (1) u/s 159 and (2) u/s 168 ? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d down in the following cases:- (1) C.I.T. Bombay V. Jamesh Anderson 51 I.T.N. 345 ; and (2) C.I.T. V. Amarchand Shroff, 48 I.T.R. 59. On the other hand, the learned counsel for the assessee justified the impugned order passed by the Tribunal. He submitted that no income has escaped from the clutches of the tax. By now, the effect of the Tribunal's order might have also been given effect to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the deceased and which never accrued to him could not be brought in his hands. It may be mentioned that Section-176 (IA) was inserted whereby the income earned by the deceased but received after his death, subsequent to the end of the previous year in which he died but also made assessable through his legal representative by the fiction created in Section-176(3A) of the Act. As soon as death take ..... X X X X Extracts X X X X X X X X Extracts X X X X
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