Year: 2005-06
Mr. Ashwin Kr. Tulsidas & Jayant Kr. Tulsidas..................................................................Appellant
Executor to the Estate of LateTulsidas Khatau
C/o Jethabhai Khatau ... notice u/s 148 of the Act, in the name of the executors of the estate and they
also participated in the assessment proceedings
Tulsidas & Income Tax Officer
Jayant Kr. Tulsidas Ward-43(1),
Executor to the Estate of Kolkata.
Late Tulsidas Khatau,
C/o Jethabhai Khatau ... Association
of Persons (AOP)" in the capacity of executors of the deceased Sh. Tulsidas Khatau
ITA Nos. 678, 1817 & 1818/KOL/2016
[Assessment
facts of the case are that the assessee in the capacity of Executor of the Will of
his father late Shri Hemraj Khajanchi, who expired ... dated 09.03.2009 wherein he had appointed Shri
Narendra Kumar Khajanchi as the Executor of this Will. He also had made it clear in the
Will
will totally
disinheriting Shankar Lal and appointing Aruna Devi and another as executors of his will.
The ITO, probably unaware of the will, gave notice ... 2016 (AY 2005-06)
Rakesh Gupta v. ITO
the other executor are the proper persons to be notified. The ITO called for a copy
combined
with his shareholding in the capacity as that of Executor to the Estate of Late Subhash Sagar. In
the backdrop of his aforesaid deliberations ... been combined with his shareholding in his capacity as that of an Executor to the Estate of
Late Subhash Sagar. Accordingly, in the backdrop
Disha Tulsiani's father Shri Ashok Tulsiani, as he
was the executor of the referred Will. It was further submitted that the
3
Customs ... grand-mother through her father Sri
Ashok Kr. Tahlani, who was the executor of the Will. The officers further
sought information from the office
Late) Mrs. Alexander A.E. ITO -19(3)(1),
Through Executor Mrs. Blossom Piramal Chamber,
V. Rodriguez, Alexander house, Lalbaug, Parel,
70, Pali Hill, Bandra ... PAWAN SINGH, JUDICIAL MEMBER;
1. This appeal by the Executor/assessee directed against the orders of ld.
Commissioner of Income-tax (Appeals)-30, Mumbai [hereinafter
distinguished by the Court.
41. In P.C. Mullick & Anr. (Executors) v. CIT [1938] 6 ITR 206
(PC) for the aforesaid reasons, the Privy ... which a testator had by his will appointed the
appellants his executors and had directed them to pay Rs. 10,000
out of the income
Shri Narendra Tripathi, Bhopal vs The Dcit-Central-1, Bhopal on 7 August, 2019
Smt
individual
shareholding with that which was held by him as an executor of the estate of Shri Subhash
Sagar (for Mrs. Rekha Sagar & Others ... Shri. Jyoti Sagar in his
individual capacity with his shareholding as an executor of the Estate of Late Subhash Sagar. It
was observed