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Petitioner: COMMISSIONER OF INCOME-TAX VS Respondent: NARINDER KUMAR (Legal Heir of Roshan JUDGMENT
Court Name: Punjab and Haryana High Court Judge(s): G. C. Garg, N. K. Agarwal Title:COMMISSIONER OF INCOME-TAX vs NARINDER KUMAR (Legal Heir of Roshan
JUDGMENT
Reported As: 2001 PTD 3821 Result: Order accordingly Judgment JUDGMENT The assessee has not put in appearance despite actual date of notice. After hearing learned counsel for the Revenue and on a consideration of the matter, we are of the opinion that a question of law does arise from the order of the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar, for the assessment year 1971-72. We are, however, of the opinion that the question of law as framed by the Revenue needs modification and we consequently modify the question and reframe the same as under: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the assessm ent was invalid and a nullity in the absence of service of notices on all the legal representatives of the deceased-assessee, Roshan Lai?" The Tribunal is accordingly directed to refer the aforesaid question of law to this Court alongwith the statement of the case for its opinion, Petition stands disposed of. .