TMI Blog1997 (3) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... 61 (for short "the Act"), at the instance of the assessee and the following two questions have been referred by the Tribunal for answer by this court : "1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding even with the aid of section 292B of the Income-tax Act, 1961, that the reassessment proceedings were valid when the notice under section 148 wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e initiated under section 147 of the Act. The assessee expired on January 12, 1981. Notices under section 148 of the Act for all the six years were issued on March 3, 1981, and received by Shri C. B. Tahliyani for Vishandas. Smt. Kaushalyabai, the widow of the deceased, filed returns for these six years under protest. Notices under section 143(2) were not responded to and the Income-tax Officer co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal which also negatived the contention. Hence, the aforesaid two questions have been referred for answer by this court. So far as the first question is concerned, it is now academic for the simple reason that the widow of the deceased has already participated in the proceedings notwithstanding the fact that notice was issued in the name of the dead person. We are of the opinion that in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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