9911796707
TMI Blog1992 (10) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... oner and secured relief in respect of the valuation of certain unquoted shares held by the assessee in Messrs. Abirami Cotton Mills Ltd. Aggrieved by the order of the Appellate Assistant Commissioner, the Revenue preferred appeals before the Tribunal against Smt. V. S. Meenakshi Achi, who was impleaded as the respondent in the appeals. These appeals were dealt with by the Tribunal and disposed of in the manner indicated in its order for statistical purposes. In these tax case petitions, under section 27(3) Of the Act, the Revenue has sought a direction to the Tribunal to refer question of law, stated to arise on the application of rule 1D of the Rules framed under the Act. An objection has been raised regarding the maintainability of these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at T. C. M. P. Nos. 891 and 892 of 1992 have been filed to amend the cause title in the tax case petitions and that, if those petitions are ordered, the defect could be remedied. We have carefully considered the objection raised and also the argument of learned counsel for the Revenue to maintain the applications, as filed. In this case, from a perusal of the assessment orders, it is seen that the assessments were made on the estate. This is also affirmed in paragraph 2 of the affidavit filed in support of T. C. M. P. Nos. 891 and 892 of 1992. There cannot, therefore, be any doubt that, even according to the Revenue, the assessee was not the deceased person, but only the estate of the deceased person, represented by the executor. This ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of certain graphite mines which were leased out for 25 years and 30 years, respectively, on a lump sum royalty and claimed that only the proportionate lease amount for one year was taxable. This was rejected by the Income-tax Officer and, on appeal, it was contended that the amount received represented premium and was, therefore, capital in nature and that was also rejected and later, the assessee died. Later, on July 4, 1951, an appeal was filed before the Tribunal purporting to be by the assessee, but signed by a power of attorney agent of Meenakshamma, wife of the deceased assessee. The Tribunal, after giving an opportunity to have the legal representative brought on record, which was not availed of, concluded that the appeal was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T [1989] 176 ITR 291 (P H), relied on by the learned counsel for the Revenue also does not, in any manner, assist. In that case, Sam Dass Abbi filed a return of his income for the assessment year 1975-76, and that return was revised, but during the pendency of the assessment proceedings, he died on March 7, 1977. Subsequently, his widow was impleaded and notice was issued to her and, in her presence, the assessment was finalised and in the course of the assessment order, the death of the original assessee, the bringing on record of the legal representative of the deceased and the issue of notice to her and the taking of further proceedings in her presence, were all noticed, but in the heading of the order, the name of the deceased assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e completed and in fact and in law, she was the assessee at the time when the assessment was so completed and she could not have, therefore, complained that the assessment had been passed against a dead person and, therefore, void. In this case, what we find is, that the deceased was not in the picture at all even in the course of the assessment proceedings, as the assessments were made admittedly on the estate and there could not have, therefore, been any mistake whatever with reference to the assessee who has objected to the assessment. Equally, there could not have been any mistake whatever with reference to the appellant in the appeals filed by the assessee before the Appellate Assistant Commissioner. In such a situation, it is extremel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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