TMI Blog2009 (2) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... N. M'. Ranka for the assessee. Anuroop Singhi for the Commissioner . JUDGMENT This reference has been made by the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur in R. A. No. 46/JP/1987 arising out of I T. A. No.1178/ JP/85 pertaining to the assessment year 1972-73 to this court referring the following questions of law for the opinion of this court: "1. Whether the learned Tribunal was right in law in not annulling the assessment order and the notice of demand for the assessment year 1972-73 when the assessment order and the notice of demand were made in the name of a dead person? 2. Whether the learned Tribunal was right in law in not the decision of the Supreme Court in CIT v. Amarchand N: Shroff [1963] 48 ITR ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not been properly applied. Therefore, questions Nos.1 and 2 shall be answered conjointly. 5. We have heard learned counsel for the parties and perused the record of the case. 6. The assessee Jagannath Sharma filed his income-tax return pertaining to the assessment year 1972-73. The Assessing Officer passed final order on the assessment. The assessee thereafter died. On July 1, 1978, notice under section 148 of the Income-tax Act was served for reopening the assessment to the assessee while he was dead on March 30, 1981. 7 . Learned counsel for the petitioner has submitted that the assessment could be reopened only within a period of 8 years in terms of section 149 of the Income-tax Act by serving a notice under section 148 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of section 148 of the Income-tax Act as the period prescribed for reopening the assessment is only 8 years whereas the notice on the legal representatives of the deceased was issued after the expiry of the statutory period for the assessment year 1972-73. For convenience sections 148 and 149 are extracted below and reads as: "148 . Issue of notice where income has escaped assessment - (1) Before making the assessment, reassessment or recomputation under section 147, the Income-tax Officer shall serve on the assessee a notice containing all or any of the requirements which may be included in a notice under sub-section (2) Of section 139; and the provisions of this Act shall, so far as may be, apply accordingly as if the notice we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the relevant assessment year. Therefore, the period of limitation of 8 years is relevant in the present case. We find that the notice could not be rebutted by the learned counsel for the respondent-Revenue by producing the record. We feel that it could be established from the record that the notice was issued within the statutory period of 8 years to the legal representatives. The appeal was decided by the Tribunal vide order dated December 17, 1986, and pursuant to the same, notice was issued to the legal representatives. Therefore, this position is admitted by learned counsel for the respondent that the notice, if any, issued to the legal representatives has been issued after the judgment of the Income-tax Tribunal. This factual posi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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