1987 (9) TMI 11

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.... answer the following question of law, namely: " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessment made by the Income-tax Officer in the status of an individual was bad in law ? " For the assessment year 1971-72, the assessee filed returns in the status of a Hindu undivided family. The Income-tax Officer found that in the earlier ye....

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....the, assessment could not be completed in the status of an individual without giving notice of any such intention to the assessee before completing the assessment. This reference at the instance of the Revenue arises out of that order. In our opinion, there is no infirmity in the view taken by the Tribunal. It is a basic requirement of law that a person, who is likely to be adversely affected by ....