The Commr Of Income Tax And Anr vs Smt V Rukmini on 9 August, 2010

[Cites 1, Cited by 1]

Karnataka High Court

The Commr Of Income Tax And Anr vs Smt V Rukmini on 9 August, 2010

Bench: N.Kumar, H.S.Kempanna

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."RESPONDENT

mommom (BYf§UJXSHANKARﬁWH)SRLMJJUﬂ\--ADVSJ E'v'IIS(3.(".'.\-'I,. 2J.4'l8(_)/2(}(_)§) IS I.'ILI::ZI.) l'...§§\3I.:)ICI'{ (')1-QIJICR u"Xxn. RULE ~l ov (n%" PRAYHK3 TO Inuuwnf THE A17'I-"'!flI,I,:'\Nr1'S TO I:§RlN('} TIIIC 1.1-{S (")1-" TIIIC I)I£(TI'3Zx\SI'*II) R.I:ISI.'()I\§ I ) I.C'\l'l'. = L xxx/%

3. I.,e21r1'1e(1 cmmsel for the I'C\»'C1"}L1@ fi1'st1y (*(T)m.€11(_ieci t:ha1._ in View 01' Se(:t'i(m 159 of the 'I'a.X Act, on 1' he ('loath of the e.1ssessec :.11:f_fe.' "

aba.t.ement'. In law, the lcgzxl rep1'(%$»g1;ﬁ.at4i\»',cs"e=;f§r'.@i'C;§11"2miu to be p2'11"£'.ic'-:3 in the appeal a.11(.1 1.1:1._e e::113}«)..}:i(ruQiti_;f::£$' 41"i'i'xé'.::(';i..__ iT(A:iV ' bring the L.I-Rs. on record e113Vc'{._f_;.31- c;<)::1ﬁ:ioma1;i§i':. <§..iV'_:V in filing .<3u(211 z1p})ii§'tati()1.1 Ii3\re;./1 ()t,he1*w'ise. the 1"e\rc:1'1t.1d deeu:I'1 ()1'1;.1'1e as of the shown would for' '.g_€'()'I1'tV§1()1Aai;~1 g the delay.

'Per €30.13-t:,1f21,, It-:T:+;1_.1*n(-3C1" C()L1i"1St',1 for the zlssessce SL1}3rI1iE',i',(TC'l~w._ th:_1t '{;i1ii~: 'i$""a1_Ii1""appeal file-rd u11de1* S<:Ct.io1'1 26OA:.<3f§':l1e uI'1?1c:V<)1'n{*§ Téix A(iT1l_. 1961. {for {~5h()I'I. l1c1*c:i11a1't:er "V1*c?.1':rVf'i~{§dE7t0315 "ACvtv"?]""'SL1b~S(3C1.i(')11 (7) 01' Smrtion 260A (Ti{'.f:1:.1"i:,{ };af_(5\ri(i§>.S'*that "same as oI4i1c:1'u.Jise= prc)uz'.dc3ci in. Ihzis AC1'. "H16 IﬁI"6:Q1',é:ibII5 of the Code of Ciiuil Procedure. I908. 'V r'elaI ing"i:'Q df)pea£s io 1'.heIz'igi1 Court', sizail, as_/"ar as may _.be,,_ag31§:"_'z; in the case of appeal unclc-3r II'u's sc2cfI.i0n".

_ "I71i.::1'(?i"(_>1*ct, if in an £lp1)E?1:.l1. (um? 01' the pa1'1':ic-:5 (lies. Order Rule 11 of CI3"CI 111a.}u>$ the pr()\*isi<>:'1s of ("_)1'('ier 22 L\«\/ '-A

7. In 1110 light. of the aI'm*e.said fads zmd the r_ival <%():1Lenti(;>1'1s. the point mat. a1'ises --':'i"(31_i":"'«.V.'().,1'.11"

con.side1~ation is as under:

"In an appeal under.Seetion. 26bA--of fhe;.Aé=t, u if the assessee dies, whether the-5appeai"abu:tes?:f'_A

8. in order to Ei1e}S\VC}(' {--.}_)€ af'oresaidT",qisesi;..ion1 it: is,"

rlecessary to 1*c1*.fcI' i:o_I'11e 1*c_Ig{%'a,1Hv,pz'ov.isi£)11s3 }.i:'1cIer the Act.

9. Section__ 2{29]" of ti11e»._I11(:r>[ﬁ'e Tax Ac1,196l defines t;h.e",i\:v'o_rt1_,'Eh>:g2e1: ;f_efp.1'e£;E:zéfL21t_i\re' as Limder 2 ~~~~ -V V"*Z.eQ'tii::,II6P?7f?Se'I11'ai-ﬁve": has the mear'u'r1§} IgLssigr1ecEVV'::oV':fIo _ in.__eiau.se (1 1} of Section 2 of ihe_ Code /V' C in "P;--&x.:;»c1 ure. 1 908.

Clause [11]"<>fVSc:(.iti(iI3"2 of the Code of Civi} Pro(:edu1'e. A 19':O8 gidizakes 1eg'¢1'i-----:'*epresez'1tative as follow:-_; :v } "legal rcap2'eser1t,'calive" I}1€C'U'1$ a "pc$"r=_;s;;_):{@110 in law 1'epr'eser'1I;<; {he e.s~:i.ate Qfa person, and includes culy person " Lei-zo inIeermeddles with. the esltate of the deceased and u,:h,ere a party sues' or is sued. in Cl. re}'Jre$er1iai.iL>e <:f'1c'u'acier the person on mu-:'1or'r1 the estate cleuoiues on the death of the party so suing or sued. "

mxdcr t:E1cA(*.1 w(.)1,1Id not: get". E'XI.iI'1g,{L.1iSI'}('-id on e"1('.("m1m 01' his Clea-1t.I'1. If he dies. his lcggdl 1'c1)1'Cs<>1'1lativc? EiabEc* {:0 pay eimy tax whi('h would hex»-'9 i:Jc=m'1 paid to by such person if 116: I'1£:id 1.1Jg»tV dic(i " u (2) 1m1.ke5 liile p0si1'.}'('>n clear 14I'1a:.ﬂ a.ssess1ne.11t.._ 1'cz1sscsS.111C111. I'C (¥(5i11ﬁp¥.li,&1'fvi.(5é. ~»E.iV{]%.i€1' SeCti01'1 147 of the Act; '5_11'1_V the deceased iaefore. his (ieaiiitf-:1'12:21 Ejgr. (.'.1V'{':lé:'l.1-.>l.(:$<.:i.'t:() have been taken ag21i1"1st: E:h'e__ I('.'§L§"c'i'EH 1"€;§31'éE1é»I'11.&:1{:i\I;; a1'1d mew be c:0n1:im.1ed g1g2i'i1.:1S%....Jféhk: Q '-.i*e'p'1*ese11tative from the atL"'{r§}[l1"i{tI:'£, it "ﬂ§V3i:'0<)'ti»¢_'t)11 t.E_§é' c1a1o:=r of clcam of the C1('.(i€aSEEC'1_. '~'I"h<~é'1'a€j"1»gii:z;1ge:._émgsloyed in t';E1iS smbvsec'ti011 mallifests the: i'}"}'[4€i1V1'é.£()-f'i--._V hi' the 1c.g__§isIe1é.1T1rc* which (=:xpr€.Ss1y 1)1"(.V)"\I.i('1C'f:$ Oi': Elm death 01" a pc1's01'1 any V' 'pr(T>(é'e,_e€c1iﬁg; by \va=;y "" bl" asscss111cnt.., 1'eas55css111e11I:. or

--_v1'(?{.:C3I11pl:1;£1iZi(iJ«1i1 i1'1_i1"iékiCd under the Act, is dcelncci 1'1?) 11':-IVE' becri-..i1'1itf12iij_e€i ;2iga.1ins'l. the Eegai repres011l':.a1"i\»'e himself _:-mci "'t.-.11er:_'<y5*.fo1'e', it. can be <:<')n't'in1.1ec{ from the slT21ggc? atz.

" -'~___ wE1i(:I1 i"£,v.§§;{i<.)<)c1 on 1,119 dea'=1t,E"a of1.1'1c ('}c(rcas(rc'l. ~f1.'1e1'(:l:'(:):*e. »t'_iE~'1c§'C:<:)n(?cpI. of ai3a1:(*.1n<>11t. is c~.(>111pl_e1.«:*Iy cx<':E1..u;1cc1 in }"i(«:Sb(? "1)1'L>Ce(:cii1'1gs. S1.1.13--sscr(t1io1'1 {2]{b) maE(cs i1 (.'.I(',&U' even kx/"

1 1 if p1*(;)(.'C0di1'1gs llacl not been illitiatecl 2-lg:-1iI1si the decieased during his life '{i}1'1€?. such prc)(:eedi;1gs may also be'i11it.ia1ied ag21i1'1si_ the legal 1'€prese1'1ta'tjj§>m'z1._§'te1' his deatll. W1'1et'1'1er tiller })z"o(rc:e(ii1'1gs are iz.'1'_i_I;'::i'9c'1"t."c.?«:I1 clause (21) 01° clause (b). the p1'ox{HiVsi()1'1s'.'<>i"~ apply. S1.1b»secti.c:m (I3) expz'ess1'y rep1'eser1t'ative of 1111:: c1eLte'.-gljsecj. ikgf this Act, be deeiiiedfx) be the a1'()resaic1 pmvisi()1'1 iii.'g§.l'<;sf"fi';.;;i:,.,,§>11cet the liability is iI'1(',Ll1'1'€d um-dver '[:l'1VE)V"'A:C:i',v"7;]'i{'3 sé:id.«v"1he1bilit.y is to be (iisc:I'3éii9géd..é§ﬁ',I1e'i?§Vby t:hE% pcrst5:71 who is liable to pay tax LlI'1(i('3f"E.]1(:',~AC3,v(51": 'E3),%"1?1_iS'».I{§fg&1I rep;'(:sc1'1t,21tiv<:rs. if he has I10?C1iSCh£ii'§§_éC}.t:F'T1€ "1ia}'5iEity during his life tirne. Death of"~-ah'pcrsoI:;1/ do not in any way' e=:xtinguisl'1 the V1]'V"(E1E)vi1:'E;::y=._'LI'j1VCi~f§f.. {Isle Act. H0weve.1'. such 21 tax to be lev.4ie(i in ;i(:'(€0;'ciz11'1(:e \-V3111} the Act. :ThC F1111 Bench of Madms Higfl Court in the.

h of State of '.I_'21mi1 Na<h..1 »~ vs - A_1'u1m1.1ruga1'1 8: C0. .f'V'()l.51. 1982} I-'e1g<r 38]) <'(')11sicic1'ing.{ the scope of 11"1{3 Apméllz--tic jLi1'isc1iCt,i(m lms held as u_11<.1c.:' :- --

" is tjizite ..Adg[f;g»:-eﬁ't'[ E2 "An appellate autnoriiiy under the taxing enactments sits in appeal, only in manner of speaking. Vwzat it does.funct'lonally, is only to adjust the assessment of the appellant accordance with the facts on the record anci_"'i.n ' A accordance wiI':h the law laid" Erflown Egg _.th:eV. legislature. An appeal is a con.ti'i:1u'aiion i'i'~::__»"

process of assessment, and an a'ssessrnen't"rs.V but another name for ac_lji1«stn"eer1t of._i'he liability lo accord iiiflfl the:r£'a~:al31e"€iL!eni: '1'ri~:iI:te.V' particular tax~payer"'«s:7case. be no analogy or parallel lqe_1;iisee:.i__Va: and an appeal, say_-,. in [civil civil appeal.

like a tne_:eotz.zfi. cgffirsi i.nsi'ance out of LL}lIil(;*!t realiylf.and truly an aaioer-sari}'._--'proce2edinQ,___ that is to say, a controoeersg- qr? mutual rights and obligairiortls .beiu_;ee_ri testing litigants ranged. _a'graz';nst ea:-m5:'11er as opponents. A tax appeal Even as the assessing 3 ~c»..;.«_th.;5'r-z':fy~ j.s".:'1ot the taX~payer"s "opponent". in " --._::he'sr:rie.irlg;;gérocedural sense of the term, so too "'~.tl1e,__'a'ppellate authority sitting in appeal over tine assessing authoriiye order of assessment A not s1.':riet'ly an arbiirai tribunal deciding a contested issue between litigants ranged on opposite sides. In a ta}: appeal, the appellate authority is very much cormntti-eel to the assessment process, Tile appellate au.tl'ior'ity can itself enter the arena of assessrnenl. either xl/ .._.;

{J1 admim'straior or other legal representative of the assessee or by or against the assfgnee, receiver or iiquidator, as the case may be."

15. Therefore, it is obvious this ' principle of no abatement upo;i;1mHt1t1'e¢_ assessee equally applies to theV4'V__a§:.peal 'I'ribunal. The aforesaid Rii'ier'=expressly'-states:the appeal shall not abate".'~..__lt _.isWiii.:'j4coh.forn3ity"'with the principle underlying Section' 1

16. l\§<):w, is, iﬁmtlle legal position in an aippeail fj'.-'ourt under Section 260A of the Act}__ThVisV"is'"ei pfovisi<)n which was introduced into Act siibstituting Subheading CC and Section Finance (No.2) of 1988 with effect from EGl;--.lp9E3é?§':"_*v_v..f1'§ne':*efore. it is 1'iec'essary to find out what . was the position earlier to the amendment. Prior to the amendment, Section 258(1) of the Act ...lo'.-pfijfided for making an application by the assessee or the Commissioner requiring the Appellate Tribunal to refer' to the High Court any question of law arising out RV.

10 of the (')1'dt'1' ()f11"}t:' T.i"ib{.lI'1i1§. Sub-SL:("t'i<)1'1 {2} prox-»*ic§c('1 for the parties app1'0a1.(:hi1'1g Eihc High C()}..l1'T in the c.\:'€:1'1.1.Vic>.f'2i__ request: 1'}1'<l(1t". in Section 2:'3ES{1) 0fi1'ie Act. is; 1*<9§i__'1,£éécdj'by tiie T1*ibui'1a1. 111 21 1)1'()c€rcciii'1g i..1ii1c_i.<-3:11'_Scci_--ié')'i1""2E3€:3{'11 "or {2} of tht-'2 Act, w1'1ic11 was pt-:nC1i:1g 'i.§'s;:E"(i);:i,"_é i.'i1C" >Er1i'g_-:11" CEi'i'ii::i.;'*I1,i_' iftiie 2-isse.:,=.see ('1ies. i1 was \\-'(V'.'.1_S&jtt§€(i "iIVIE11 _i,.i11::1'c1._V\*xra:1.s no abaienieni. of such i"ei'¢_1*e11(?c-A-..__I;ji'<.faC_t.. [f1€.' P.E§1I:1.~';51 High Court. in tin'-3 case of' 'Adcii_tibifia1"..{}Qi":imissi<_)nci* of .I1'1C()I11C--T£1X. I'3il?.-.a1'_»w VS; -- 'S.S'1':«17ji.1_ SiI'}.g:l'1 i'c1)(>1'i"e<'i in Iiicome Tax (iii;-:1Vj£):.1"~~_1 d_(_*a1ing with 1111:' said qi.1esiioi"1 ' law has }'}(',1£f as i11'1C1€?1'2~ ¥_' i i' 'he c()n.raz'.rt.5 prcmisiims in sc§(:!io:'ti.é* 2Vi'3€3_i;-:2 AL:'_(3VCV)"" £'rI respeci Of my/'er'cr1.i.*cs Hie 1'A)"(V:"'I':.._"1'!V"(';,','v.»1.. it pmt_>i(ic>s in sc(,'u'c)ns 261 zj:(v)i'" appeals (0 the Supreme CourI.;

S'c'.Vr_V::VI'.'c*r..jr1': if:3.E3f_i..I(zgjs ('fawn i'ioi..u (4 .~;i:c:1t..crricnt Q1' {lac ""(::~c1.sc« ':f {_')..'::J'IJ€? dmuna up curd r'.:-gfcrrcri {'0 the Hi_(ﬂ1 u"{.?.()'z':'V:;fVI'.. v S(;'(f!i()I'l 257 pr'rii.iic'le?5 for C.[ siniilar .' . stm-c;rzIcI1( Qf Case to the Supreme Co1.r.rI in a'tA_'er'I:c.1ir1 (:'asc«.>s. S(:c'rI.z'or'L 258 1'3 in r'c;'s;)cec.rl' bl' (ha-* p()w-er Q/' (lie High Couri. or {he Su;'Jrcni.c.> Cozirr. Sc?CI'i(>r'1 2:35.? pr'(')w'.c2'cs hon: ('11:? ('cme is to lie? :"1ccu'(.1 by {he I---1'1'gh Couri (Hid Sc><.'lion 260 iciys; Xx/ 2} {a} IJ I} An appecu' shaft' he to the High Court.

from every order passed in appeal I;>g_.; the Appellate Tribttr1a.{. [befbre the date Q11":

estctlaiishmertt of the National Tr1'.bLu1aU, If the Ifigh Cfiotuft is sc:t"i':§li'eci '. th.ctt' the ease trtvolues ct _,s'11b,.s'tt._ctr*i'Itat"

question Q/' Zctw.

The Chief Cot'r't.I'_ri't':sjsioher.__ or V V-._t.h'e""

COI'tII'tIi.SSfOI"L(3I' or an ctssesftee a_(;grt'eved byii any order pClSSc?dA«.._5};;f L'! /}tpf)e2lt'(tAt.e.fI'ribL.u1c1l may file an appeal. the and such _ Lulfgchier» shall ft'-l.eci':~. t:'gt:t.l1Vt:i_ and twenty de;t;s--_ which the order appezgtéled ' (received. by the v€I.$SCSSu€'(;'_V 01? tm» «Cl'1ie/' Cot'n.rm'.sstot'ter or ' "C0111: t1_I'SS1'OIx'iGf';'~3--«--« A' (t"=%%w%; --.

' ;l'i:~.I.4 ._t'c-§:'t__ ."h"'the__i'i$f:ti Q/' (1 memorcu'1citu'n of appeal! _pr'¢'2t;~i¥;e'i'_t.) st'at"ir'zg therem the s1.tbst(.u'1.tz'aI q:te;~:.:tt'.or1 Qf law involved.

3}«Wher'e the High. Court is sattlsjlifeci. that": Cl L'§Li?)SI,aI'1i1'.(1l. qu.esI.ie:'I. Qf' law is itwolued in any case_. it' si'1aU_ferm.ulate that qt.Lestiz'or1. 4}The appeal shall be heard only on the que.s't' ion so 'fern tu.{atec1.. (.u'z.c.'i the responclents shall. at. the hearing Q/' the '7') ctppectl. be alloused to czrglu-.> l.'f'1.c::I' the ('(156 does not' irwolucs sm:}1 quesifon:

Provided Lhai: r'1o1.I'1.i:'a1g in this 81.119-SC{l'l'iQ[.1 ',V "4 V' Shall be d.een1<-3d to lczke auray or cubr'ici§;e.--A'l':':2<aV "

power" of the court {'0 Item'. ,forj,.l1e?cLso:'r--s"Io rec0r'd.c-3d. the appeai oiif; ant? 7,O.'E.IAI c~'?.'."

sul3sLcmu'al question Qf,lau.'- riot j'=orr711.LE.(,:I';.oCi' by it. {f it is scuisficfcl I.f1azf._i'ftzc case inz..2oVE__ué:;:v ' such question. . 3 _

5)The High Court svftaif dc-;«cio?;¢a. 't'f'1e:..a:i':cp$I.ior'1 of [am so j:or'rI1ulc1_(;'_e_cf:; :suci'1 " jt Ldg ra:'1c3:a1.1"' l3}«(3i i:'o r1::__(':()I.;1I'a'it"1 ulds on uJf'1 ich; f(')L:i'] 1dV(?d and may

6) H __d£3i'e:'r'1'1i:'1e any issue 1uf'1'ic:f1? _ ' «V {a)_has moi. délefhtlirted by the AppeI.la1.e TIjibI4.',}C1i.' of'"~.. .....

u..vroz1gly d.eI(»3rnu'ned by Hie.' /Xl't;ﬂ,r.§"L=£,la£[(;%~TrIbunal. by r<»3asor1 of a d.c(:isior'1 org.-sr_4.('2ihquestion of law as is referred to in. sub;-se>c':1.'io:":( I ).

73'~Save as o1.heru:ise pr'ouidc*d in this Act. If-lo " provisio:'1s of the Code of Cfivil 1i'ro(:colure. I908 (53 of 1098}. relaIir'tg to appeals to the High Courl.sI'1aI£. asﬁfar as r11(;1y be. apply in the case o_]'a.ppCal...~.; under 1.5115' ;s'e-3crIi():'az.) X .7?

19. Section 26OA[1} C()11f@rs 21 1'igl"1l. on the part.ies to prefer an a§1ppC'<t.1 to the court from @ve1'y <)1'(l(:.~1j in an appeal before t:1'1<-1* 'l'ribur1a1. _ appeal could be aclmi.1':1ed by t"11¢_ljllg11 itlil 'V sat.is1'iecl that it involves at st,1b:s';:t.a.r;'t".'i;A1l' "

The: High Court shall :f'<Jrr1.1:lllu;t--t;¢ t1{e- of a(ln1it.t.ing the apptml. it: very clear that the only on the question so fo;j'nvt,1la1t:<é€i"éﬁiti is C()l'1f(-3I']'L".d a right t_,<)""21.o1_fg_.._,i'1At_1,r,/tf. 1l1.._afl.I_A_ t.lf1e*.." (53:56: does not involve a sttbstétntliall.law, The proviso also c.or1fe1'S powerWon-- t;l'1r=,_"ﬁigli~._C»om't, to ;fo1'n;1u1a.t.e any other s11bsto,a11tilalo qtlt-is-€__.io;.1 oflaxv \vlt1i('rh not fo1'mL1la1.eci at t:h,r;*«g_xt.i..n1e of 2£€i':u11issio3.'1. Subwsectiions [5} and {6} (:o1'1E'ers . wide povv:-:i's..v(')1'1 the l~li_gl1 Court: in dC(fiC1iI'}g the appeal. R ~.1l:[' also' }'5:"vr;.)_vi;QlL¥s for at time limit \.vitl'1i1o1 wl'1i(',h an appeal haze t',0.__'bc-filccl and what memorandum of 2.1ppea1 Sl1()1.1ld t:()1o'1l",a'it1'V1j'3.~ Sul3~sc>('::t.io.1'1 (EBA) whiclt was 1'11se1"'t.(>(.l by "E?i_1'1_j§;11(éc Act 2009 which provides at provision for tzroncloning 11.116 clelzty in p1'cf(:1*ri1'1g tl'1c :1ppcal. if it is {ilccl l beyond time. 'l'1"1c-r /~\('.t. itseil' p1'ovidcs 1,11'1£l0r Sui:)--S('(*.t'i.o1'1 l/ 24 (7) t.l'1.e.n save: or oL1'1crwiS(=. }').i'()\='id€(i1 Ll£'](.'1C1' this Act. the provisions of the Code 01'Civil P1"()ccc1Ln"e, 1.908 to z~1p1)eals to E:i1e High C0ur':' 8112111. 215:. fzilr 21$ apply in U16.' c:z«1se of appeals l1l1Cl?t:'H1>' 'E'h(? "

'l'hc:rcf()re, 2-1 S(i'.pa1'£-1.1'LE:' pm(;t<3c1u1'e f:({};' Er:-n%42:1x:5i:"i§9.5.'if:).{; 1::r1(ie:' section 260A of the 2 1\)1'()\.r'iv:(i:1'QgiV:<_V provisions c:()1'1tainec1 :11} Code rel21t:i1'1g to appeal is 1:110 aplaeals Ll1'1d.E2I' Secrtjon o[ .Scc1;ions 96, 100, 104 O§1'tiri:'zi4_' with appeals aga1ir1s1 21:'1c1 01'c1t:1's. N(')1'1€ of these prt)-vis§.(>ns- do state that; in an appeal if any of the 1)'211'iivc%s to A1Lh'C".,'rf{[)})t',E11 die. the appcziai 2.1be'11cs. Wk1e1;';.gt:1'1té's:e p1'0'\»"iV--:;4ip.():'1sspare made a.1p1.p)1i(:a'1'31e to an appeal undcgzr ScC}i;i($n._V 260A xvhen tho:=5e provisic:>:1s do not cx.131éc.s$iv3r4:'s§.i11.é§'-t;he1_t. an appeal abates on 21(_tmun1 of the ('1eat'i1__ ()i _1"i.'1%:V we Caunloi. 1fea(,1 into the e1f()1'csaic:i 'V:nrcc1.i()1'1:%;:g <5: Sc;>c,.t,i(>n 260/«\ the (:<)1'1cepE" of a,beuem<:111" on ,.:2,'.(?n('.(K}t.l..'1]1. of 1'_1"1c, dca.t:1'1 of 21 }:)z;1.1"1:_V E0 the appeal. In _=__i1'1tCfpi'e1.i11g these pmvi.s=.i(')11s the c~,m.:rt. 112159 to bear in " -n--1"m(;1 what, the legis}z=1E"1.1rc El(".1"t.1€11}:y' in':,e.1'}c'ieL'i. The \M/ 'V' I --..J 15;;

i1'1t'c1'1.ti0n (')1'1'l1c: l(-?gisE2.11.1:1'c lms to be g'z111'}e1'e<:1 frmn E110 12;1.:'1g;_{t.12=tgc? Lzsccsi in the S'{'(111.EI'L'.. II" 111(;?z111:~'s 2-1tt'.cm'i(')11.132:-$'t:) be p2-iid to wl'1at:. has been saicjl and also to \xrl'w§'§. 'E'121={§f:r.1.§'>ii-'. been saici. If 1egis!21t_m'e has notH§:1»1osen'{';x:,;'ji'::S:;.;V1\>V, s1:a1te an appeal 21E):-1105 on a1(*L~.(_):.11":1' r,{i"'"£;..!'1e "c§_e.*¢:1"_l"1 (5£'. "*:'---Isiéi:?.j assessﬁe, in i1'1te1'p1'eti11gg t'.E";r:: "'afo1"es'21id .g)1'i3.xris;:i_tm...s. -we carlnot rear} intc) the p__mvi$io1_1._ 1?.i*1.a1i.1_j}1e af);).e_;11_Vzxbates. When the 1CgiS1&_'l'{1.tI'E3 L*3 1.ESt'. €Xp1'€'.§a'S words. it rz1e21:'1.;3'fg1:u;y £1"consequence on accoum: 1':-j z1A1:«' I:y __T(')W{1'l(' appeal. The <:()11cctpi;v'V (5'f the fiscal 1aw_'11'1e (*011c:C}3t,VVV"--0f ~~'L.1ncie1*st'.c)0C1 in Civil and C1'imHj.z;1_1 121x-*L§?"1%q1'1:=}.(i.&. l) (~=. $ii';1tgg;Ieéci imc) 1'23:.xaE,i(')1'1 law. » "IL is}tt.Q_111er11de>ci 1.11211 SubwSecti(>n (7) 0:1' Se=.Cti()ra 2E)'QA=.7()fVf.i'1"(j.. Aﬁii <>x;)1't*ssly says Iilm p1*(wisi01'1.s of {£10 [Code bf Civil P1'<)c:cd111_'c. 1908, 1'e:1a1.i:'1g in 2-lppcal-S to 1"l'}L;' ..jHiA§g.1'i'v.Cour'1, $113!}, 215-; far as may be, a1pp1ic?at'>!e 10 £110 * e1p pc'211$ U1'1.(I1t-TI' this S('.('.ti()11. 11 1_2»:E<es wiI'.l'}ia'1 ii. ()1'cIc'%r 22 V.iI1 ge1'1c:ral and Rule 1.1 OFCPC in pa-u'1iC1:la1'. 26:

Reii211'1(:c: was plE~1(I.T€(1 on the express words c011i'a.i1'1ec1 in 0rdc'-rr XXU Ruiei 1 which 1'ca(is as E.11'Idé'1'.. .1 1.. Application of order to app"e'a1.'5~ 5 In the cxppfication Q1' this order to c_1p;§_"c:(;I.s'[.'$t§ far as rnay be. the uzordf"pii:::«fx1z:'§ﬂ" _.s}ji<1Z.E_ I3<:'-- } held to include an ap}Jeil;?§r11'*i:';v [i'5~'1é"

"dQf'endanI" a responiie's.:1_t. arid_ {:'fi.€V u,-:.r')vi9d..;'v'.s;;;iI.'j§ in the appeal. ' 2 As the \xr()1'di1'1§s;.'_ of .tl'i'é" .p1'(.)VisiVO'1'1""makes it clear that Order 22 iI1€1d €" F{p1:r§.iVCfi§_i)t€ '_.t(.) the appeals also, Order3~22;V§;><ci13__si\3c!3? c'1ef;ii$_"»wf_i_Vt;Vi3?1 death, marriage and i1'1sd§\rc:2j1b.y {if » pu1i>t.ie:i§."' Order 22 Rule 1 e+xp1-essiy --d<=;(é'i':areStlia'-L1: 1-.~.r._) uba1tc111e11t. by party"s death if right. to "'s31_,.1(--;: SL1VV1'\-'i'V\"fib'.V "Lt: aiso dcais with the procedure xxfhéjiriv the pf;-1'im«;.1i'i" or the <:1efenda'-mt dies, to bring the » iteggai .1'e})1*s:s"e11ta1t'ives on recorci, what: are the questions '--t:A(f)'--.be §g;L)i'T1J<-3 i';:1"1'(> by the (T.r)1..m' at the time of (T.()1'}Sid(~)l'iI1g thé sj.a"'i.ci é5ippIiC,21t.i()11 if tine appkication is obje(':t.ed To and xI1"1*:1 effe':ct: of Eib8.TCI11('.}'1'{. or c.1isInis.q21i. all t:h()s<:*. p1'ovisi01'1s 1'efc1' to only suits. O}'dt?.1" 11 rllakcs it (TIGE-11' the said Orcier also applies to Lhc: appeals.

IN//..

29 runs c()L1m'.er 1:0 the scrhellm of £1119 Ac-.t:. As set. out E1b(~9VC. at (\"\7Cl'y stagtr 141-10 E('.g_____{iSI£11Ei£"t? has to (~>XcI1.1cEe 111 e c:r(mce.p1. of £11T)£1i'C'I}'l€l'11'.. '1'}1t>1'§+;'_I:'G'I";é _ appeal under Sect.i()n 260A of » clies. '[.11(:' question of abat.en'1t=r11f'._()'I' '}?yg«t arise. No such abéii-.€.!11tTI1v%-V'i:;;]_;?(£SV'iL}.E~E#.%t(Bt ' is to be ﬂied to b1'i11gV'_f,i1e record as the p1'inCipEe 01 that": they should be heagd to the extent:

of the Ei21f)i:1:f;_\(_ the estate which they 1':&1'i_'é;iiI ;/ie\xr of tile n1at.t.e1', the objection 4"t;11<§§:1'i'};,~y:'a;h4§3»;f§s;;§omc1em: t.h2:1.i. Order 22 of CPC applie$ S 260A of the ACE 2-1nd if E.}'](:'1't'"

is._"éi«:.c1g:_1é1yV_ £11 i1Ei:«1;;§..t.E:1e said appEic2.11::i011. 21E3at".e1'11t:111:. takcis . :p1.21Vc'.e_ a«1 1dV"E:-31_<3ref()r€, (119 2-1p}T)li(?ati<)1'1S filed for s€+tt.i11g.{ .a1é§_ic'10"'sift2}1.L?ﬁ1c'i11. for ('.<)1'1(!(')11ing 11%? (*.i€:121y are 1"c:q1.1i1't=-rcl to "=--13ev«._"1'ejveL:t'.c3c;i as no .%uffiL:i@11t': cause are sI'1(mrr1. is V with E):,1__*f any subs£,e111(1e.

22. "E"1"}t? Icztrncd ('.<)1.1nscE for the rcs;.)()1"}dc1'1E'. ' bmugh1' to our 1'10E:ic:e tile judg1ne1'}.'i of :1:-u~: I)i\!i.s;ic>1'} ' BCl'1('.h Of' this Cou1'[ in ITA No.9/20()() in iht-3 (IEIISET of I1E1<:*.

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Karnataka High Court

The Commr Of Income Tax And Anr vs Smt V Rukmini on 9 August, 2010

Bench: N.Kumar, H.S.Kempanna