Supreme Court · 2015 INSC 528 · Decided 29 July 2015
Shabinaabraham & ORS. v. Collector of Central Excise & Customs
- Court
- Supreme Court of India
- Citation
- 2015 INSC 528 · [2015] 8 S.C.R. 151
- Case number
- CIVIL APPEAL No. 5802/2005
- Decided
- 29 July 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
A 8 Central Excises and Salt Act, 1944 - s. 4(3)(a) - Assessment under - Whether can continue against the legal c representatives/estate of the sole proprietor/ manufacturer after he is dead - Held: There is no separate machinery provided by the Act to proceed against a dead person for , assessing view of definition of assessee u/s. s.4(3)(a), ati 'assessee' can only be a living D person - The definition being exhaustive in nature, nothing else can be read in the definition - Even the definition of ''person" in the General Clauses Act does not include legal representatives of persons
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