2009 (2) TMI 350

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....7-78 for opinion of the court on the following questions: D. B. Income-tax Reference No. 93 of 1987: "1. Whether the learned Tribunal was right in law in not annulling the assessment order because of not bringing on records all the four legal representatives by the Income-tax Officer particularly when the Income-tax Officer was aware of there being four legal representatives of the deceased, Shri Jagannath Sharma ? 2. Whether the learned Tribunal was right in law in not annulling the assessment order dated January 15, 1985, when the impugned assessment order was made after set aside of earlier assessment order dated March 28, 1981, by the Appellate Assistant Commissioner of Income-tax, B-Range, Jaipur, vide his order dated February....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....before the Assistant Commissioner (Appeals), who vide order dated March 8, 1982, set aside the order of the Assessing Officer remanding it back for fresh disposal. The Assessing Officer decided the remanded matter, vide order dated January 15, 1985, after issuing notices to Ramakant Sharma, the legal representative of the deceased Jagannath Sharma. The widow of deceased, Smt. Kesar Devi preferred appeal before the Appellate Assistant Commissioner challenging the order dated January 15, 1985, passed by the Assessing Officer. The appeals were preferred by Smt. Kesar Devi on the ground that she being the legal representative of the deceased Jagannath Sharma has not been heard, therefore, the assessment is bad in the eye of law. The Assistant C....