TMI Blog1996 (3) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome-tax, Bhopal) has filed this application under section 256(2) of the Income-tax Act, 1961 (for short " the Act "), seeking a direction to the Tribunal to state the case and to refer the undernoted questions arising out of the order dated September 17, 1987, passed by the Tribunal in I. T. A. No. 743/Ind/1984 for the assessment year 1973-74 after rejection of the application registered as R. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d was liable for correction/rectification under section 154 as the facts of the will were not brought to the notice of the Income-tax Officer in the course of assessment proceedings and up to the date he completed the assessment ? " Briefly stated, the facts of the case are that the deceased Smt. Rambhabai filed the return on May 29, 1975, in her individual status. The regular assessment was com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant then filed an appeal before the Tribunal contending that mere setting aside was not enough and that the assessment should be annulled. The Tribunal then allowed the appeal and annulled the assessment. The applicant then filed an application under section 256(1) of the Act. The application was rejected. The applicant then filed this application under section 256(2) of the Act and proposed the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed to be valid. Consequently, there is force in the prayer made on behalf of the assessee that the assessment made had to be annulled and not set aside. We annul the assessment and allow the appeal of the assessee. There is no need to go into the grounds on the merits which were not gone into by the Appellate Assistant Commissioner also." In Jai Prakash Singh v. CIT [1978] 111 ITR 507 (Gau ..... X X X X Extracts X X X X X X X X Extracts X X X X
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