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TMI Blog1988 (12) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... ely. Venkatadri died on 23-1-1970. 3. The assessment for 1961-62 had to be reopened for certain reasons. A notice under section 148 was issued on the eldest son of Venkatadri on 27-3-1970. The eldest son is V. Vijaykumar. The re-assessment proceeding was conducted against the estate of Venkatadri which had been represented by the eldest son Vijaykumar and concluded under section 144 read with section 147. The assessment for 1964-65, the original assessment was set aside by the Tribunal and the matter was remitted to the Income-tax Officer to re-do the same. As records show, there was no proper co-operation by Vijaykumar. The re-assessment was made under section 144. The Income-tax Officer raised demands and a property in Bangalore was att ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whom demand notice had been served pursuant to the order passed by the High Court of Karnataka. V. Ratna and V. Sridhar filed appeals challenging the re-assessments passed. The contention raised in the appeals was that no notice had been issued to them before the re-assessments were made and that the assessment against the estate represented by Vijaykumar should not be made operative as against these legal representatives. The Commissioner of Income-tax (Appeals) passed identical orders in all the appeals rejecting the contention. The said legal representatives are on further appeal to the Tribunal. 4. Late Venkatadri left behind the following seven heirs: V. Vijaykumar (son) V. Bhaskar (son) V. Sridhar (son) V. Shantha (Married d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se not brought on record if the legal representative brought on record had sufficiently represented the estate there being no oblique motive to leave away the others from bringing on record. This principle stated in the context of suits and appeals is one of general application, that it may be applied even in tax proceedings as pointed out by the Supreme Court in the case of Mrs. Suseela Sadanandan the relevant observation being in page 174. 6. In the present case, the eldest son Vijaykumar had represented the estate. It is not as though notice had been issued only to the eldest son Vijaykumar and it is necessary to extract the following facts found by the Commissioner of Income-tax (Appeals). His order reads : ". . . The show-cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issuing notice only to the eldest son and the wife. In the circumstances, it cannot be said that there was any oblique motive on the part of the Income-tax Officer in not issuing notices to all the legal representatives. There being no dispute between the various legal heirs inter se, we are of the view that the representation by the eldest son Vijaykumar was substantial so as to bind the assessments against legal representatives not served. 7. The facts in the case of Maramreddy Sulochanamma are entirely distinguishable. There were misunderstandings amongst the several heirs of the deceased. Further, the Supreme Court remitted the matter to the High Court for re-determination with directions to conduct certain inquiry. 8. The facts in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he eldest son Vijaykumar had substantially represented the estate of the deceased Venkatadri and the assessments are binding on all the legal heirs. 12. So far as the liability of the legal representatives, section 159(6) is clear in terms and it is limited to the extent to which the estate is capable of meeting the liability. Even the order of the Commissioner of Income-tax (Appeals) observes this fact. Whether a particular asset or property belongs to the estate of the deceased or not, it is a question to be decided independently and this is wholly immaterial for the sake of assessments. The Commissioner of Income-tax (Appeals) has, in paragraph 5 of the order stated : "....It is open to the legal heirs to prove by evidence before the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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