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  1. C R Vilvaraj

    C R Vilvaraj New Member

    my mother who has expired in Oct 2008 was served under sec 147 in March 2016 with no reason given. I had replied the same stating she had expired in 2008, had no PAN card and attached a copy of her death certificate. On receipt of this the Letter was served on my fathers name,for this also I had replied stating that he had expired in 1990. Subsequently a gentleman from the IT Dept brought a copy of the same letter when I was not a t home and intimated that a reply may be made indicating both have expired along with copy of death certificates for closure of file. The same was sent. In September I was asked to come and meet the ITO on 11/09/16. When I had met her I was asked for my submission, I had asked her submission regarding what and at that time I was intimated a case of LTCG is pending against my mother, I had asked her for time and submission and was ten days time. I had prepared my submission which is as under,
    " The said plot was allotted to my father in 1974 by the municipal authorities and after various litigation 120 sq yards was allotted by the municipal authorities to my mother aged 86 years, housewife (who was treated a legal heir on my fathers demise in 1990) in March 2008. In June 2008 she had sold that property and in October 2008 beginning she had paid an advance of Rs 5 Lakhs for a flat by way of a cheque from her own SB account. A few days after this transaction she had expired and therefore the flat was registered on my spinster sisters name duly paying out Rs 4 lakhs from the joint account held by her and my mother in November 2008. The sale and registration charges comes to 9.5 lakhs. I had requested the ITO to asses on the basis of these facts and will cooperate with the Dept"
    The ITO has assessed me for on the registration value of the plot sold without deducting the purchase of flat sating under 54 F only she has to purchase the flat and it should be registered on her name (though the first Payment was made by her before her death and due to her death registered on one of the legal heirs) and imposed Int under 234A & 234B. My query is (1) when the intent for purchase by payment of first instalment and due to her subsequent demise registered on her daughters is done can it not be deemed as purchase from the proceeds of the said sale. (2) Would it attract both 234A & 234B as she was not an assee under IT any time but for this one transaction. (3) in law one crime cannot attract punishment twice over would not this dictum apply to IT act. Please quote case laws also.
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