D.N. Dutta vs Income Tax Investigation Commission & Ors.

Authority: Supreme Court Date: 1960-03-07 Acts: Taxation on Income (Investigation Commission) Act, 1947 (Act XXX of 1947), Indian Income Tax Act, Excess Profits Tax Act, 1940 Result: Revenue Citation: (1960) 39 ITR 196 (SC) Justices: S.K. Das, Kapur & Hidayatullah, JJ. Appeal No: Civil Appeal No. 237 of 1955
Whether a composition settlement with one legal representative of a deceased assessee under Section 8A of the Taxation on Income (Investigation Commission) Act, 1947, discharges the tax liability of all legal representatives --- Held No. The settlement operates only for the person who offers it, and other legal representatives remain liable for the balance tax.

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