1978 (8) TMI 68

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....u Lal was assessed to income-tax as HUF. He was the karta of the HUF. He died on 4th May, 1968. The ITO having come to know that some income had escaped assessment in the assessment of the HUF for the year 1963-64, issued a notice to Chunni Lal, legal heir of Puttu Lal, deceased. This notice was served on Chunni Lal. Chunni Lal filed a return in the status of HUF signing the return as karta of the....

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....e proceedings were reopened to reassess the escaped income of the deceased, Puttu Lal, in his individual capacity. From this, it concluded that no valid notice under s. 148 of the Act was served on the assessee-HUF. The assessment order under s. 148 was cancelled. At the instance of the Commissioner, the Tribunal has referred the following question of law for our opinion : " (1) Whether, on the....

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....We are unable to share the opinion of the Tribunal that addressing of the notice to Chunni Lal as legal heir of Puttu Lal indicated that the proceedings were reopened to reassess the escaped income of the deceased, Puttu Lal, in his individual capacity. The Tribunal has not found that Puttu Lal had been assessed in his individual capacity. If the intention was to reopen the assessment of Puttu Lal....