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1976 (5) TMI 14
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...., is involved in this reference : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessment after the death of H. R. Mehta and without issuing notices to his legal representatives was not liable to be annulled ? " Shri H. R. Mehta was the assessee. The facts stated by the Tribunal may briefly be stated as follows : After receiving the....
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....t Commissioner and he was represented by the same Mr. Poddar. The Appellate Assistant Commissioner accepted the contention of Mr. Poddar that after the death of the assessee a notice of hearing should have been given to the legal representatives and the assessments should have been completed in their hands under section 159 of the Act. Since the Income-tax Officer was not informed about the death ....
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.... Saha, the learned counsel for the legal representative, has contended before us that the assessments should have been annulled by the Tribunal, but we reject his contention. Assessment or reassessment or recomputation of income of a person who has died during the pendency of those proceedings are kept alive by clauses (a) and (b) of sub-section (2) of section 159 of the Act. Those proceedings ....