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TMI Blog1975 (1) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment could be made thereon for that year ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the Commissioner of Income-tax could not initiate proceedings under section 33B of the Indian Income-tax Act, 1922, against the legal representatives of the deceased assessee and that as such the order of the Commissioner of Income-tax under the said section 33B was bad in law ?" On March 31, 1962, the Income-tax Officer received the voluntary returns of income for the assessment years 1956-57 to 1961-62, filed by the assessee and on the same day he handed over the notices under section 23(2) of the Act to the assessee's authorised representative, who was present before him, and completed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sdiction to issue the said notice under section 33B of the Act on the legal representatives of the assessee, for they were not the assessee within the meaning of that expression used in that section in view of its understanding of a decision of the Supreme Court hereinafter mentioned. No one has appeared for the legal representatives of the assessee. Mr. B. L. Pal, the learned counsel for the revenue, in his usual fairness has drawn our attention to a decision of this court in the case of Commissioner of Income-tax v. Minabati Agarwalla which is against the revenue on question No. 1. Hence, our answer to question No. 1 is in the affirmative and in favour of the assessee. We are, however, unable to accept the reasons of the Tribunal on q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction does not provide for issue of notices, assessment, collection or anything connected with the imposition, levy and collection of the tax." Thereafter, his Lordship at page 446 of the report said as follows: " The word 'assessment' bears different meanings, and, in one sense, it comprehends the entire process of computation and levy of the tax. It is in this sense that the legal representative becomes an assessee by the fiction, and it is this fiction which has to be fully worked out, without allowing the mind 'to boggle'.......... If we turn to the definition of 'assessee', it says that an assessee means a person, by whom income-tax is payable. A legal representative, who, by fiction, is deemed to be an assessee, therefore, comes w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as he deems necessary, pass such order thereon as the circumstances of the case may justify, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment. This section speaks of "after giving the assessee an opportunity of being heard". The legal representative of the deceased assessee, in our opinion, is an assessee within the meaning of this expression used in the section, for this expression has been defined in section 2(2) of the Act, and in no uncertain terms the Supreme Court has laid down that the legal representatives of a deceased assessee is an assessee within the meaning of this expression as defined by section 2(2) of the Act. The question of service of notices under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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