| Case ID |
39833360-c871-43c9-809d-f34c9801ba1d |
| Body |
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| Case Number |
I.T. REFERENCE No. 91 OF 1968 |
| Decision Date |
Jan 31, 1975 |
| Hearing Date |
|
| Decision |
The court held that the return filed suo motu beyond the period of four years from the expiry of the relevant assessment year was invalid and therefore no fresh assessment could be made thereon for that year. It further concluded that the legal representatives of the deceased assessee are considered assessees under the law and can be subjected to proceedings under section 33B of the Income-tax Act, 1922. The Tribunal's decision to disallow the Commissioner from initiating proceedings against the legal representatives was incorrect, and the order under section 33B was deemed bad in law. The decision favored the revenue. |
| Summary |
In the case of Commissioner of Income Tax v. Bissessar Lal Gupta, the Calcutta High Court examined the implications of the Income-tax Act, 1961, particularly sections 143 and 263, regarding the validity of assessments and the status of legal representatives after the death of an assessee. The court ruled that returns filed beyond the stipulated time could not lead to fresh assessments, while also affirming that legal representatives are liable for tax assessments as assessees. This judgment reinforces the legal principles surrounding tax liabilities and the responsibilities of legal representatives, ensuring that the interests of revenue are upheld while clarifying the procedural rights of the parties involved. This case is significant for tax law practitioners and legal advisors, as it highlights the nuances of tax assessments and the legal standing of representatives in tax matters. |
| Court |
Calcutta High Court
|
| Entities Involved |
Not available
|
| Judges |
Deb, J.,
R. N. Pyne, J.
|
| Lawyers |
B.L. Pal,
Ajit Sen Gupta
|
| Petitioners |
Commissioner of Income Tax
|
| Respondents |
Bissessar Lal Gupta
|
| Citations |
1976 SLD 512,
(1976) 105 ITR 684
|
| Other Citations |
CIT v. Minabati Agarwalla [1971] 79 ITR 278 (Cal.),
Addl. ITO v. E. Alfred [1962] 44 ITR 442 (SC)
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
143,
263
|