1997 (8) TMI 48

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.... BHAN J.---The Commissioner of Income-tax, Amritsar, has filed this petition under section 256(2) of the Income-tax Act, 1961, (hereinafter referred to as "the Act"), for issuance of a mandamus directing the Income-tax Appellate Tribunal, Amritsar (hereinafter referred to as the Tribunal), to refer the following two questions of law along with the statement of the case to this court for its opinio....

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....ed his return, in the status of a Hindu undivided family on June 16, 1982. The said return was treated as non est by the Income-tax Officer. On March 18, 1985, notice under section 147/148 was issued to the assessee on the ground that certain income had escaped assessment. This notice was served on the assessee on the same date. The status of the assessee, whether a Hindu undivided family or indiv....

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.... Thereafter, the case was again adjourned on a request made by counsel for the assessee and return was filed on February 21, 1989, in the status of an individual. The Income-tax Officer framed the best judgment assessment under section 144 in the status of a Hindu undivided family and determined the taxable income at Rs. 44,700. This order was affirmed in appeal by the Deputy Commissioner of Inc....

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....ect to the defect in the notice omitting the status in which the return had to be filed; he further argued that even if there was a defect, the same stood cured by the applicability of section 292B of the Act. After going through the order of the Tribunal, we are of the opinion that in the facts and circumstances of the case, the Tribunal erred in declining to refer the questions claimed by the....