TaxTMI 
TaxTMI 
2014 (6) TMI 189
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....he M.P.No.67/Bang/2007. By that petition, the appellant sought disposal of ITA Nos.614-616/1997 on merits in view of the directions issued by this Court vide order dated 28th September 2006 in ITA No.260/2001. The relevant observations made in the order dated 16-07-2007 read thus: The rival contentions in regard to the above petition have been very carefully considered. The finding of the Tribunal in this case was that the High Court in its order had given a clear ruling to the effect that the proceedings have not been invalidated, but requires to be re-examined. This was on the basis that the person concerned is one of the legal heirs and there are few more legal heirs i....
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....; 3. One Sri.M.P.Jairaj is dead. The Police searched the house of Sri.M.P. Jairaj. They noticed cash and jewellery in addition to documents in the matter of assets. The same were handed over to the Department. Originally, Sri.M.P.Jairaj had not filed a return of income. On the death of M.P.Jairaj, the Department issued a notice under Section 148 of the Income Tax Act (for short, 'the Act'). Proceedings were initiated. His wife filed a return of income. Thereafter, several notices have been issued. Some of them have returned unserved. In the circumstances, an adverse order was passed by the Assessing Officer. The same was challenged by way of an appeal. The Appellate Authority....
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....al is to decide the matter on merits. Parties are to appear before the Tribunal, without waiting for any notice on 02.11.2006. The Tribunal is to consider the material facts and thereafter proceed to apply correct law laid down in the case on hand, without in any way being influenced by its earlier order or by this order. The Tribunal is to complete the proceedings within five months thereafter. 5. Thereafter the Revenue filed another ITA No.601/2007 in this Court against one Smt.Puttathayamma arising from the orders dated 16-02-2007 and 16-07-2007 passed in ITA No.613/Bang/2007 and M.P.No.64/Bang/2007. In that appeal, this Court after perusing the order dated 28-09-2006 (of this court) passed in ITA No.260/2001, disposed of the same by ....
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....p;5. We have also observed that the Hon'ble High Court has not specifically decided the issue as to whether Smt.Elizabeth can be considered a legal heir of Mr.M.P.Jayaraj. The revenue has claimed in Question No.2 framed before the Hon'ble High Court that it hadstatements and documents in its possession which exclusively prove that Smt.Elizabeth is a legal heir of Mr.M.P.Jayaraj. The Assessing Officer is directed to furnish to the assessee all such statements and documents seized, which show her to be the legal representative and dispose off the matter in accordance with the law after receiving explanations from the assessee. Needless to say proper opportunity has to be provided before disposing the issue defendant nova. Thus all these appea....