1989 (2) TMI 88

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....under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the Revenue has prayed that the Income-tax Appellate Tribunal be directed to refer the following questions of law to this court for its opinion : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessment order passed by the Income-tax Office....

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....Appellate Assistant Commissioner set aside the order of assessment and directed that assessment be framed de novo after giving sufficient opportunity to the legal representatives of the deceased for stating their case. The legal representatives of the deceased-assessee thereupon preferred a second appeal before the Tribunal. The Tribunal allowed that appeal and set aside the order passed by the Ap....