TMI Blog1993 (6) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts and in the circumstances of the case, the Tribunal was right in law in holding that in the instant case, the Appellate Assistant Commissioner had jurisdiction to deal with the question of status? (3) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the Appellate Assistant Commissioner had jurisdiction in setting aside the assessment of the assessee for the assessment years 1970-71, 1971-72 and 1972-73 ?" The abovestated three questions have arisen in respect of the assessment for the assessment years 1970-71, 1971-72 and 1972-73. There were three assessment orders against which three separate appeals were filed before the Appellate Assistant Commissioner and even before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer decided the status of the assessee as "resident" and "ordinarily resident" and also as an individual. He, therefore, included not only the income received from the Indian estate but also from the British estate and framed the assessment accordingly. The assessee then preferred an appeal to the Appellate Assistant Commissioner. He held that the British income was not taxable. As regards the correct status of the assessee, the Appellate Assistant Commissioner was of the view that it was not necessary for the Income-tax Officer to record a finding on that point as he was of the view that if the Indian estate and the British estate formed part of one estate, naturally there would be more than one executor and in that case, an assessee c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apply his mind afresh on all the aspects. As the assessee was not satisfied with the order passed by the Tribunal, she moved the Tribunal under section 256(1) of the Act to refer four questions to this court. The Tribunal reframed these questions and ultimately referred the abovestated three questions to this court. So far as question No. 1 is concerned, it is premature to answer it at this stage as what shall be the rate of tax and the tax liability will have to be determined by the Income-tax Officer only after ascertaining the correct facts and the nature and extent of the assessee's liability. So far as questions Nos. 2 and 3 are concerned, in substance, the point which arises for determination is whether it was open to the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied with it and has not challenged it in the appeal. " In view of the settled legal position and also in view of the fact that whether income deserves to be assessed on the basis of an association of persons or individual is a part of the process of assessment, it was open to the Appellate Assistant Commissioner to consider the question of status of the assessee for the first time while hearing the appeal filed by the assessee. Since the whole assessment was open before the Appellate Assistant Commissioner, it was also open to him to disagree with the Income-tax Officer regarding the assessment of income as an individual and direct him to make fresh inquiry and frame the assessment again after considering all the relevant facts. It, there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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