2013 (11) TMI 1446

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...., 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 that the assessment was invalid and a nu....

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....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 assessment by holding though Roshan Lal, the assessee, ha....