1989 (2) TMI 88

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..... referred to as "the Act"), the Revenue has prayed that the Income-tax Appellate Tribunal be directed to refer the following questions of law to this court for its opinion : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessment order passed by the Income-tax Officer was ab initio void for his omission to include the legal h .....

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..... sessment and directed that assessment be framed de novo after giving sufficient opportunity to the legal representatives of the deceased for stating their case. The legal representatives of the deceased-assessee thereupon preferred a second appeal before the Tribunal. The Tribunal allowed that appeal and set aside the order passed by the Appellate Assistant Commissioner. Aggrieved by the order pas .....

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