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TMI Blog1952 (2) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... metax Act in respect of the business carried on by him at Madras. He also submitted returns under the Excess Profits Tax Act. He employed an auditor to discuss the matter with the Incometax Officer, and the enquiry was practically concluded, though the formal assessments were not made. After the death of Rangilal Jajodia the Incometax Officer altered the title for the assessment as Estate of the late Sri Rangilal Jajodia, represented by Sri Shankarlal Jajodia, son of Rangilal Jajodia and Srimathi Aruna_ Devi, widow of Rangilal Jajodia and her children , and caused notice to that effect to be served at the business place, and Shankarlal Jajodia received the same. The assessments were made on 30-3-1946, 20-3-1947 and 20-3-1947 in regard t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Section 22, or having furnished a return which the Income-tax Officer has reason to believe to be incorrect or incomplete, the Incometax Officer may make an assessment of the total income of such person and determine the tax payable by him on the basis of such assessment, and for this purpose may, by the issue of the appropriate notice which would have had to be served upon the deceased person had he survived, require from the executor, administrator, or other legal representative of the deceased person any accounts, documents or other evidence which he might under the provisions of Sections 22 and 23 have required from the deceased person. Under this section if a person dies after having furnished a return, the Incometax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rlal Jajodia is also one of the heirs along with his mother and brothers. The notice therefore served upon the eldest member of the family who was doing the business, and addressed to all the legal representatives at the business premises must be taken to be a sufficient notice on the legal representatives of the deceased. Anyhow, the legal representatives preferred an appeal against the order of the Incometax Officer, and this question would be considered in that appeal. Any observations I have made are not intended to be a final determination of the question of the validity of the assessments made. That question will necessarily be determined in the appeal by the appropriate tribunal. 5. The second point is based upon the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e under Section 46 (2), and he has forwarded certificates in the present case on 25-3-1947, 23-3-1948 and 24-3-1948, which dates are within the prescribed time. The question therefore is, what do proceedings for the recovery mean in Section 46 (7). The process of assessment involves three stages: (1) the factum of assessment, (2) demand of the amount assessed, and (3) proceedings to recover the amount if a default is made by the assessee. The Incometax Officer starts the proceedings to recover the arrears in the prescribed manner after the default is made. The procedure prescribed for the recovery of the arrears is embodied in Section 46 of the Act. The proceedings for the recovery therefore start when the Incometax Officer forwards th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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