1983 (6) TMI 45

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....t of Late Shri B.N. Talwar, vide his orders dt. 15th March, 1980 and 23rd December, 1980 respectively on disclosed incomes from 'house property dividends and interest. Similarly, the WTO completed two assessment u/s 16(1) of the WT Act, 1957, vide his orders dt. 30th March, 1980 on net wealth of Rs. 3,49,100 and Rs. 2,45, 300 for the asst. yrs. 1977-78 and 1978-79 respectively. These assessment were completed through the deceased's wife and legal heir Smt. Ram Dulari Talwar. Smt. Ram Dulari Talwar, on the other hand, was being assessed separately in E.Ward, Lucknow Circle, on her separate sources of income and wealth. Shri B.N. Talwar left a Will dt. 14th March, 1966 bequeathing all his property to his wife the said Smt. Ram Dulari Talwar w....

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....ri Talwar. Since this was not done by the ITO/WTO the ld. CIT held that assessment orders in question to be erroneous and also prejudicial to the interests of the revenue. He, therefore, set them aside with the direction that the ITO/WTO will frame the assessment again according to law after giving to the assessee an opportunity to explain his view point. 3. The assessee, being aggrieved, has come up in appeals before us. Shri D.P. Sachdeva, the ld. C.A. for the assessee before the ld. CIT. He also referred to the decision of the Hon'ble Punjab and Haryana High Court in the case of CIT vs. Bakshi Sampuran Singh (1980) 18 CTR (P&H) 248 : (1982) 133 ITR 650 (P&H). 4. On the other hand, Shri Satya Prakash, the ld. departmental representa....