Law:

Section:

Section 256 of the Income-tax Act, 1961 [Corresponding to section 66 of the Indian Income-tax Act, 1922], read with order XXII of Civil Procedure Code, 1908 - High Court - Reference to - Whether where assessee is dead and no one comes forward to represent him in Court, Court can, direct Commissioner to supply to Registrar names and addresses of legal representatives to enable Registrar to issue fresh notices to them, and in case Commissioner does not comply with order within a reasonable time, Court may be entitled to consider whether in circumstances it will answer reference at all - Held, yes - Whether, however, in absence of any law or any rule having force of law it is not possible to hold that reference abates by reason of Commissioner not having applied to bring legal representatives of deceased assessee on record within 90 days of his death - Held, yes FACTS The assessee was an individual. While the reference was pending, the assessee died. The reference was put up before a Bench of the High Court for hearing when the counsel for the assessee, stated that his client had died. The Court directed that the Commissioner should make an application within one month, giving the names of the legal representatives of the deceased to whom notice might be issued. The Commissioner, however, did not furnish the information asked for with the result that the legal representatives of the deceased assessee could not be informed of the next date of hearing of the reference. The reference came up again before a Bench of the High Court when it granted time to make application for brining heirs of deceased on record. The Commissioner made an application giving the names of the legal representatives of the deceased assessee and praying that notice be issued to them and they be brought on the record. Accordingly notice were duly issued and after service of the notice application was put up before a Single Judge. The Judge brought them on the record but only for the limited purpose of the decision of the question whether the reference had or had not abated. On reference : HELD Though the assessee had died on 10-12-1948, when the reference was put up before a Bench, nobody had…

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