2004 (11) TMI 57

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....re J.- This is an income-tax reference made by the Income-tax Appellate Tribunal ("the Tribunal") under section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue (i.e., Commissioner of Income-tax) in R.A. No. 119/Ind/1998 arising out of an order dated May 6, 1998, passed by the Tribunal in I.T.A. No. 393/Ind/1994 to this court for answering the following question of law: "Wheth....

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.... February 24, 1993. It is also not in dispute that no notice as contemplated under section 159 of the Income-tax Act was sent to any of the legal representatives of the assessee. In such circumstances, the order passed by the Assessing Officer on February 24,1993, becomes a nullity having been passed against the dead person. In a case where an assessee dies pending any assessment proceedings, t....