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TMI Blog1983 (11) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... inst tile legal heirs ? " The facts giving rise to this reference as stated by the Tribunal are thus: Late Shri E. C. Cowasji had to submit his wealth-tax return for the assessment year 1967-68 on or before September 30, 1967, which he did not file during that period. Shri E. C. Cowasji died on December 23, 1967. His widow, Smt. Banoo E. Cowasji, the legal representative of the deceased, however, filed the wealth-tax return for that year on January 18, 1973. The WTO, Indore, initiated penalty proceedings under s. 18(1)(a) of the said Act for the delay in filing of the return of wealth. After hearing the legal representative of the deceased, i.e., the present respondent, the WTO imposed on the heir a penalty of Rs. 1,85,855. The assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... those cases for failure of the assessee himself in not filing the wealth-tax returns within the stipulated time, the WTO had initiated penalty proceedings under s. 18(1)(a) of the W.T. Act by issuing show-cause notice and that it is only thereafter the assessee died. He, therefore, urged that these cases do not help the respondent because as she became an assessee after the death of her husband, she was bound to file the wealth-tax returns at least on or before September 30, 1968. On the other hand the learned counsel for the respondent relying on the two decisions referred to above, also placed reliance on the Supreme Court decision in CWT v. Suresh Seth [1981] 129 ITR 328, wherein after considering the relevant provisions of the said Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C. Mukati. The learned counsel for the Revenue was unable to point out any provision of law that as legal representative of the deceased assessee, she was bound to submit the wealth-tax returns for the assessment year 1967-68, immediately after the death of her husband or on or before September 30, 1968, as in this case, we are only concerned with the penalty proceedings initiated against the respondent for not filing the wealth-tax returns for the assessment year 1967-68. Admittedly, Shri E. C. Cowasji was alive on September 30, 1967, up to which date he had to file the return. Therefore, till that date the legal representative did not come into the picture as no default can be said to have been committed by her, the liability to file the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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