TaxTMI Login
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Just a moment...
AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether a reference under section 256 of the Income-tax Act, 1961 abates on the death of an assessee if the legal representatives are not substituted within time, and whether Order XXII of the Code of Civil Procedure, 1908 and Article 120 of the Limitation Act, 1963 apply to such a reference.
Analysis: A reference under section 256 is disposed of by the High Court in its advisory or consultative jurisdiction and not as a suit or appeal. Order XXII of the Code of Civil Procedure, 1908 applies to suits and appeals, and the Income-tax Act, 1961 contains no provision making that Order applicable to references under section 256. The special procedural scheme in the Act shows that the legislature applied selected provisions of the Code only where it intended to do so, and no abatement provision was enacted for references. On that basis, the limitation rule governing substitution in suits and appeals under Article 120 of the Limitation Act, 1963 was also held inapplicable.
Conclusion: The reference did not abate on the death of the assessee, and the objection based on non-substitution within ninety days was rejected. The legal representative was properly directed to be substituted.
Ratio Decidendi: In a reference under section 256 of the Income-tax Act, 1961, Order XXII of the Code of Civil Procedure, 1908 and the substitution limitation applicable to suits and appeals do not apply, so death of the assessee without timely substitution does not cause abatement.
TaxTMI 
