9911796707
TMI Blog1989 (8) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... l representatives of the late Israil Khan, who are said to be 10 in number, were not served with notices tinder section 143(2) of the Income-tax Act (hereinafter "the Act the assessments were null and void and no payment could be demanded on the basis of such assessment orders. In so far as the factual aspect of the case is concerned, it may be stated that the late Israil Khan died on September 24, 1971, and was governed by the Sunni School of Mohammadan law. It is also an admitted position that in all the proceedings, one wife and three sons of the late Israil Khan were made parties and were served notices under section 143(2) of the Act. The contention of the writ petitioners, however, is that as Israil Khan had left 10 heirs, issuance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, notices must have been issued on at least seven persons if not ten. As to this, the reply of Shri Choudhury is that out of the four sons, one had died some time in 1972 and two daughters were minors at the relevant time. In so far as the minor daughters are concerned, it is submitted by Shri Choudhury that they were duly represented by their mother. In this connection, our attention has been invited to the gift-tax return filed by Israil Khan for the assessment year 1968-69 in which three minor sons were said to have been represented by their mother and guardian, Bunnat Khatoon. It is because of this that notices were issued only on the wife and three sons of Israil Khan. This being the position, we are of the view that when notices we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fide. Our attention has also been invited by learned counsel for the assessee to CIT v. Rahima Bi [1977] 107 ITR 810 (Mad), where, on the death of the assessee, notice was issued only to the mother as de facto guardian of the minor children. This notice was not regarded as sufficient because under the Mohammadan law only the father or father's father could have been regarded as guardian. This decision has no application to the facts of the present case inasmuch as no notice was issued on the minors showing the mother as de facto or de jure guardian of the minors. Even if this had been done, we would have found no fault with the taxing authorities in view of the statement of Israil Khan himself referred to earlier that his minor sons were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the deceased, in the absence of any fraud or collusion, the decree passed in such suit will bind such estate. We are thereafter referred to Daya Ram v. Shyam Sundari, AIR 1965 SC 1049, wherein it was observed at page 1054, that it has been the consensus opinion of all the High Courts of the country that where a plaintiff or an appellant after diligent and bona fide enquiry ascertains who the legal representatives of a deceased defendant or respondent are and brings them on record within the time limited by law, there is no abatement of the suit or appeal ; that the impleaded legal representatives sufficiently represent the estate of the deceased and that a decision obtained with them on record will bind not merely those impleaded but th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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