1996 (8) TMI 65

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....ourt was delivered by N. K. AGRAWAL J. --- By this application, under section 256(2) of the Income-tax Act, 1961 (for short " the Act "), the Commissioner of Income-tax has sought a direction to the Income-tax Appellate Tribunal (for short " the Tribunal "), to refer the following two questions of law relating to the year 1988-89 : " 1. Whether, on the facts and in the circumstances of the c....

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.... and legal heirs of Shri Pran Nath Dhawan, showing the income of Rs. 1,87,590. The assessment was made on December 31, 1992, on an income of Rs. 11,16,700. The assessee went on appeal and raised a legal issue before the Commissioner of Income-tax that the assessment had been framed against a dead person and was, therefore, void ab initio. The plea, however, did not find favour with the Commissi....

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.... person. The Tribunal took the view that, since the revised return was substituted for the original return, the assessment could be framed only against the legal heirs who had filed the revised return. Since the assessment had been framed against the deceased assessee, it was annulled. Shri R. P. Sawhney, senior advocate, learned counsel for the petitioner, has argued that the revised return ha....