9911796707
TMI Blog1972 (9) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... re some income-tax arrears due from Sri A. N. Verma, the father of the petitioner. Sri A. N. Verma died in the year 1958 ; the arrears related to assessment years 1947-48, 1949-50 to 1955-56. The Income-tax Officer, Dehra Dun, is trying to realise the arrears of tax from the petitioner by attachment of his property and by way of proceedings under section 226(3) against the tenants of the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound. Admittedly, no notice of demand had been served upon the petitioner requiring him to pay the arrears of tax due from his late father. There is no doubt that the petitioner being the legal representative of his late father is liable to pay the tax due from the latter to the extent of the estate of the deceased inherited by him. Under sub-section (3) of section 159 he shall be deemed to be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee in default and, consequently, no recovery proceedings can be taken against him. Merely because an assessee has the knowledge of the tax assessed against him or payable by him under any of the provisions of the Income-tax Act the service of the notice of demand cannot be dispensed with. In the counter-affidavit it is not denied that no notice of demand was served upon the assessee but it is said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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