TMI Blog1995 (11) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... plication under section 256(2) of the Income-tax Act, 1961 (for short, " the Act "), to direct the Tribunal to state the case and refer the undernoted questions of law for the opinion of this court : " (i) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in not considering the fact that the information about execution of will by Smt. Rambhabai during h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted for final hearing with the direction to issue notice to the non-applicant on payment of P. F. within seven days. The case was listed in default of payment of P. F. and copies. On October 17, 1995, the applicant was granted ten days time to do the needful with caution that in default, the application shall be liable to be dismissed. Facing the possibility of dismissal of the application in de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned two sons of the deceased on January 12, 1981. It was revealed through the answer to the questions put to these two sons that Smt. Rambhabai had left a will in favour of Smt. Kamlabai, w/o. Shri Fetehlal (non-applicant). The Income-tax Officer completed the assessment without bringing Smt. Kamlabhai on record as the legal heir of the deceased. No notice was issued to her. The notice was served ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctable with the order dated September 17, 1987, passed in I. T. A. No. 743/(Ind) of 1984 for the assessment year 1973-74. The application was rejected. The applicant, therefore, filed this reference application. It is not disputed before us that in the event of the death of the assessee, it is the duty of the Income-tax Officer to make proper inquiry to ascertain the legal heirs and serve notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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