TMI Blog1983 (6) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... 980 respectively on disclosed incomes from 'house property dividends and interest. Similarly, the WTO completed two assessment u/s 16(1) of the WT Act, 1957, vide his orders dt. 30th March, 1980 on net wealth of Rs. 3,49,100 and Rs. 2,45, 300 for the asst. yrs. 1977-78 and 1978-79 respectively. These assessment were completed through the deceased's wife and legal heir Smt. Ram Dulari Talwar. Smt. Ram Dulari Talwar, on the other hand, was being assessed separately in E.Ward, Lucknow Circle, on her separate sources of income and wealth. Shri B.N. Talwar left a Will dt. 14th March, 1966 bequeathing all his property to his wife the said Smt. Ram Dulari Talwar whom he also appointed as the sole executrix of his Will in the orders of the CIT, how ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders in question to be erroneous and also prejudicial to the interests of the revenue. He, therefore, set them aside with the direction that the ITO/WTO will frame the assessment again according to law after giving to the assessee an opportunity to explain his view point. 3. The assessee, being aggrieved, has come up in appeals before us. Shri D.P. Sachdeva, the ld. C.A. for the assessee before the ld. CIT. He also referred to the decision of the Hon'ble Punjab and Haryana High Court in the case of CIT vs. Bakshi Sampuran Singh (1980) 18 CTR (P H) 248 : (1982) 133 ITR 650 (P H). 4. On the other hand, Shri Satya Prakash, the ld. departmental representative placed strong reliance on the orders of the ld. CIT. 5. We have considered th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us were the assessment completed in respect of Late Shri B. N. Talwar, whereas the reason for holding the assessment to be erroneous was that the income/wealth left by the deceased should have been clubbed with the other income-wealth of Smt. Ram Dulari Talwar. In other words, according to the ld. CIT the individual assessments of Smt. Ram Dulari Talwar, were erroneous. However, no proceeding u/s 263 of the IT Act, 1961/s. 25 of the WT Act, 1957 are before us with reference to the individual assessments of Smt. Ram Dulari Talwar. In this view of the matter the impugned orders of the ld. CIT are themselves erroneous and cannot stand on the scrutiny of s. 168 and 263 of the IT Act, 1961 or s. 19A and 25 of the WT Act, 1957. Both the orders ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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