2008 (5) TMI 437

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..... iswal while the correct name of the assessee was Ganga Ram Jaiswal - Held that: - answered in favour of the assessee and against the Department - 71/95 - - - Dated:- 7-5-2008 - SUSHIL HARKAULI and RAKESH SHARMA JJ. Judgment: substantial question of law referred to this Income-tax Reference reads as under : "Whether, on the facts and circumstances of the case, the Tribunal was rig .....

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..... of Ganga Prasad Jaiswal but it was served on one Keshav Ram, munim. Even the name of the deceased assessee was not correctly mentioned in the notice. The notice was addressed to Ganga Prasad Jaiswal while the correct name of the assessee was Ganga Ram Jaiswal. 5. From the side of the respondents a decision of a learned single judge of the Calcutta High Court in the case of Mulchand Rampuria v. I .....

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