Vinod Kala Vs CIT (Madhya Pradesh High Court)
Summary: The Madhya Pradesh High Court allowed the writ petition filed by Vinod Kala challenging the order dated 15/07/2004 passed under Section 119(2)(b) of the Income Tax Act, 1961, refusing to condone the delay in filing the return of Late Shri B.L. Jain for Assessment Year 1995-96. Shri B.L. Jain, who was engaged in Electrical Installation Work in the name and style of B.L. Jain, died on 20/08/1996 after executing a will dated 28/07/1996 appointing the petitioner as executor. The petitioner had filed returns for Assessment Years 1995-96, 1996-97 and 1997-98 as legal representative of the deceased. The return for AY 1995-96 was filed beyond the period prescribed for a belated return and a refund was claimed in respect of Tax Deducted at Source. The petitioner sought condonation under Section 119(2)(b), relying upon CBDT Circular No. 670 dated 26/10/1993 and order F.No.225/208/96-ITA-II dated 12/10/1993. The Court held that the petitioner came within the definition of legal representative under Section 2(29) of the Income Tax Act and Section 2(11) of the CPC. Referring to Section 159 and the cited precedents, the Court held that the respondent erred in questioning the petitioner’s capacity as legal representative, quashed the impugned order and directed the respondent to condone the delay under Section 119(2)(b).
