TaxTMI 
TaxTMI 
1995 (12) TMI 36
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....come-tax reference at the instance of the Revenue and the following questions have been referred for answer by this court : " (i) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in dismissing the appeal and holding that the appeal filed by the Department was a nullity from inception as the appeal was filed against a dead person ? (ii) Whether, on the facts a....
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....t the assessment order dated August 22, 1980, before the Commissioner of Income-tax who disposed of the appeal by order dated July 28, 1983, accepting the assessee's appeal. Meanwhile, the assessee died on August 31, 1981, during the pendency of the appeal. An appeal was preferred by the Revenue before the Tribunal. In that appeal, the respondent was Narayandas Jwalaprasad. The appeal was presente....
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.... summoned from the Commissioner and Shri Tankha, learned counsel far the Revenue, produced the record before us. It shows that the original appeal was filed on October 13, 1983, against the dead person, Narayandas Jwalaprasad, as he had died on October 31, 1981. Therefore, the Tribunal was right in dismissing the appeal. Another memo of appeal seems to have been filed by the Department to show t....