TMI Blog1996 (2) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of law have been referred by the Tribunal for answer of this court, which read as under : "(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 omission to include the legal heirs of the deceased in the assessment order? (2) Whether the Tribunal was righ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore, it should be quashed. The Commissioner of Income-tax (Appeals) held that the assessment was completed on March 24, 1976, when the assessee did not appear before the income-tax Officer and nothing more remained to be done except passing the assessment order. Thus, the Commissioner of Income-tax (Appeals) upheld the order of the Income-tax Officer. Thereafter, an appeal was preferred be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e passed. Therefore, the Tribunal held that the proceedings were incomplete; hence under the provisions of section 159(2) of the Income-tax Act, it was incumbent on the Income-tax Officer to have brought the legal heirs of the deceased assessee on record, but it was not done. Therefore, the Tribunal found that the order passed by the Income-tax Officer is ab initio void and the order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the deceased on record and proceeded from the stage where it was left at the time of death of the deceased. According to the findings of the Tribunal, the proceedings had not been completed before the death of the assessee; therefore, the Tribunal has rightly held that the assessment should be completed under section 159(2) of the Act. In this view of the matter, we are of the opinion that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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