Law:

Section:

Section 256(1) of the Income-tax Act, 1961 [Corresponding to section 66(1) of the Indian Income-tax Act, 1922] - High Court - Reference to - Whether applications under section 66(2) of 1922 Act are not civil proceedings within meaning of section 141 of Civil Procedure Code 1908 hence, order 22 of Civil Procedure Code is not applicable to them - Held, yes - Whether, therefore, reference under section 66(1) of 1922 Act does not abate by reason of fact that assessee has died - Held, yes FACTS The Commissioner filed applications under section 66(2) of the 1922 Act against the assessee. During the pendency of the applications the assessee died. Applications for substituting his son and successor were filed. Notices were issued to the latter who had taken an objection that the applications had abated. HELD Section 37 of the 1922 Act makes portions of the Code of Civil Procedure, 1908 applicable to proceedings before the ITO's. He has been given the right to enforce the attendance of any person and examine him on oath. He has also been given the right to compel the production of any document. He can also issue commissions for examination of witnesses, etc. The same powers have been granted also to the AAC and the Tribunal. How a reference is to be dealt with after it is made under section 66 of 1922 Act is provided for in sections 66(5) and 66A(1) of the 1922 Act and all that they provide is that a reference shall be heard by a Bench of not less than two judges. It may be said that since the sections provide for a hearing, it is expected that the court would before passing final orders on the reference inform the parties interested and hear them if they so desire. Order 22 of the Civil Procedure Code not having been made applicable and there being nothing either in the Income-tax Act or the Rules framed thereunder, it could not be urged that the reference had abated by reason of the fact that the assessee had died. Articles 176 and 177 of the Limitation Act apply to the legal representatives of a deceased plaintiff or a deceased defendant, or the legal representatives of a deceased appellant or a deceased respondent Even these two articles cannot be said to be…

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