2013 (11) TMI 1446

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....ppellant Present: Mr. Denesh Goyal, Advocate For the Respondent : None ORDER Rajive Bhalla, J (Oral) The Income Tax Appellate Tribunal has, pursuant to an order dated 27.01.1999, passed by this Court in I.T.C.No.38 of 1984, referred the following modified question of law:- "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding....

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....ave heard counsel for the revenue, perused the assessment order, the order passed by the Commissioner of Income Tax (Appeals) and the order passed by the Income Tax Appellate Tribunal. Admittedly, assessment viz-a-viz. Roshan Lal c/o M/s Roshan Lal & Sons was pending adjudication, before the Assessing Officer, when Roshan Lal passed away. The Assessing Officer proceeded to finalise the assessme....

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....e revenue that as a son of assessee was present, the legal heirs have acquiesced in the assessment, is entirely misplaced. Admittedly, upon his demise, Roshan Lal's estate was inherited by five legal representatives. The presence of Narinder Kumar in assessment proceedings cannot raise an inference that he represented the entire estate with consent of other legal representatives, as to acquiesce i....