TMI Blog2004 (11) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... d. It is the duty of the Assessing Officer to ensure compliance with sub-section (2) of section 159 before any orders are passed. - In our opinion, the Tribunal while deciding the appeal ought to have taken note of section 159 ibid and should have accordingly, remanded the case to the Assessing Officer for ensuring compliance with section 159 for passing appropriate orders of assessment after due ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .A. No. 393/Ind/1994 to this court for answering the following question of law: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in annulling the assessment framed by the Assessing Officer against a dead person without bringing the LRs on record?" The question is founded on the following facts as stated in the statement of case drawn by the Tribunal. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dead person. In a case where an assessee dies pending any assessment proceedings, the provisions of section 159 of the Act get attracted. It is the duty of the Assessing Officer to ensure compliance with sub-section (2) of section 159 before any orders are passed. In our opinion, the Tribunal while deciding the appeal ought to have taken note of section 159 ibid and should have accordingly, re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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