1980 (7) TMI 11

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....filed his return of income on October 13, 1971, for the assessment year 1970-71. The assessment proceedings were initiated by the ITO. By the said time, the aforementioned assessee had passed away. Notices were issued to his legal representatives who appeared before the ITO. The ITO, instead of acting in accordance with the procedure laid down in s. 159 of the I.T. Act, 1961 (hereinafter referred ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2. Whether, on the facts and in the circumstances of the case, particularly in view of the provisions of section 159 of the Income-tax Act, 1961, the mistake of the Income-tax Officer was not a curable error which could be corrected by the Tribunal itself or by a direction to the Income-tax Officer to proceed with the assessment afresh from the point of the illegality ? " The Tribunal rejected ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....efore the Tribunal and the latter does not discuss the same in its judgment, it cannot be said that a point of law arose out of the order of the Tribunal on that matter. So far as the first question is concerned, the view taken by the Tribunal is certainly open to challenge. Section 159 of the Act lays down the procedure for framing assessments against dead assessees and, as matter of fact, the....