1997 (3) TMI 20

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....his is a reference under section 256(1) of the Income-tax Act, 1961 (for short "the Act"), at the instance of the assessee and the following two questions have been referred by the Tribunal for answer by this court : "1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding even with the aid of section 292B of the Income-tax Act, 1961, that the reasse....

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....on 64 of the Act, had escaped assessment. Therefore, proceedings were initiated under section 147 of the Act. The assessee expired on January 12, 1981. Notices under section 148 of the Act for all the six years were issued on March 3, 1981, and received by Shri C. B. Tahliyani for Vishandas. Smt. Kaushalyabai, the widow of the deceased, filed returns for these six years under protest. Notices unde....

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....contention and thereafter the matter was taken up in appeal before the Tribunal which also negatived the contention. Hence, the aforesaid two questions have been referred for answer by this court. So far as the first question is concerned, it is now academic for the simple reason that the widow of the deceased has already participated in the proceedings notwithstanding the fact that notice was ....