Sadanandan, after his death, is not in accordance with law. But nothing useful in favour of the assessees appears to have come ... order dated November 26, 1957, states that after the assessees death section 34 notices have been issued in the name of the eldest
whose income an assessment order had been after the death of the assessee. On his legal representative committing default in the payment ... legal representative of the deceased assessee and was not himself an assessee, the appeal abated with the death of the assessee and could not therefore
should be paid out of the property bequeathed. After the death of the assessee's father, the assessee transferred the property to his wife ... liability. On the death of the assessee's father the property devolved on the assessee. But the death of the assessee's father
assessee's father expire somewhere in July, 1965. On his death, the assessee inherited assets worth Rs. 12,38,000 and liabilities worth ... this case.
11. The assessee's father who was the original assessee died on July 7, 1965. On his death, the assessee inherited various
profession complete cessation can only be predicated with the death of the assessee. That would be an unreasonable view to take in the case ... income received after the cessation of practice or retirement or death of the assessees carrying on a profession like Solicitors, Advocates, Doctors, Consulting Surveyors, Engineers
occupation of the portion bequeathed to her. "After her death when the assessee set up this will, one of her brothers questioned ... assessee by Sri Sharma, that the assessee did not acquire any right in the property in dispute on the death of Smt. Lilawati and that
next point raised by the learned counsel for the assessee was that the death of Kotaiah did not bring about dissolution of the partnership ... referred to us in favour of the department and against the assessee. The assessee will pay a sum of Rs. 100 to the department
requirement imposing an obligation upon legal heirs
to intimate the death of the assessee.
........"
10. The above judgment was followed by this Court ... admitted by the Respondent the facts are
admitted. The death of the Assessee was duly communicated by his legal
heirs (the Petitioner herein
learned counsel for the respondent submits that the factum
of death of the Assessee was never communicated to the respondent
by the legal heirs, though ... REQUIREMENT
IMPOSING AN OBLIGATION UPON LEGAL
HEIRS TO INTIMATE THE DEATH OF THE
ASSESSEE.
32. This Court is of the view that in the
absence
Gouri Sankar Lall Singha (hereinafter referred to as the "assessee"). The assessee received certain dividends from Ukhra Estate Zamindaries Ltd. and claimed that ... advocate for the assessee as to the date of the death of the assessee and information regarding the heirs and legal representatives of the assessee
