1980 (2) TMI 101

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nary objection raised on behalf of the assessee is that both the appeals are not maintainable as they filed by the Revenue against the dead person. Shri Sohan Lal had died on 4th Feb., 1979. Combined order by the AAC was passed on 12th Jan., 1979. An order under s. 273 (c) of the IT Act, 1961 was passed by the ITO against the deceased through the legal heir Smt. Kamla Vati (widow of the deceased) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....we proceed to decide this preliminary objection. The argument of Shri Sood is that institution of the appeals against the dead person is invalid and not merely irregular and, therefore, no chance can be given to the Department to bring the legal heirs of the deceased on record. On the other hand, the Revenue contends that it is a mistake covered by s. 292B inserted in the Act, 1961 w.e.f. 1st Oct.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... conferred upon it by order 1 r. 10. Civil P.C." He further relies on Bai Pani Vankar vs. Madhabhai Golabhai Patel (2). The Bombay High Court ruled down as follows: " An effective order under order 1, r. 10, can only be made provided there is an appeal before the Court, but if the appeal is a nullity such as when it is preferred by his pleader after his death, then any order made in that app....