LAKSHMIBAI Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) A Hindu undivided family by name, Amberkar Virupanna Doddayellappa & Sons, was an assessee under the Indian Income-tax Act, 1922, and the Income-tax Act, 1961. The said assessee returned an income for the assessment year 1962-63 on April 27, 1967. The assessing authority dropped the said proceedings by his order dated April 14, 1968, The karta of the Hindu undivided family was Doddayellappa who died on October 14, 1968. Doddayellappa was survived by his wife, Lakshmibai, the petitioner herein and two sons. On December 23, 1969, the respondent issued a notice to the petitioner under section 148 of the Income-tax Act, 1961, hereinafter called "the Act" stating that he has reason to believe that the income of the petitioner's Hindu undivided family for 1962-63 has escaped assessment within the meaning of section 147 of the Act and that he proposes to assess the income for the said assessment year. Therefore, he directed the petitioner to file her return in the prescribed form of the income of her Hindu undivided family. The petitioner has contended, inter alia, that she is not the karta of her Hindu undivided family and that the notice issued to her is not the notice to the Hindu undivided family and therefore the proceedings are without jurisdiction. the respondent has not denied that Doddayellappa was survived by two sons besides the petitioner and that the eldest son of Doddayellappa is the present karta of the Hindu undivided family.

(2.) FOR re-opening an assessment under section 147 of the Act, a valid notice under section 148 is an essential pre-requisite. The notice under section 148 has to be served on the assessee proposed to be reassessed. When the assessee is a Hindu undivided family the notice has to be issued to the Hindu undivided family. It can be served on the manager or any other adult member of the family but the notice has to be addressed to the Hindu undivided family. In the instant case, though the notice states that the income of the petitioner's Hindu undivided family has got to be assessed, the notice is not addressed to the Hindu undivided family but to the petitioner. Therefore, the notice is clearly illegal and without jurisdiction. Consequently, we allow this writ petition and quash impugned notice dated December 23, 1969. No costs.