Law: Income Tax Ordinance, 1979

Section: 61,62,63,65,69,74

Income Tax Ordinance (XXXI of 1979)---Ss. 61, 62, 63, 65, 69 & 74---Notice and assessments against a dead person---Assessment was framed on 18-6-1987 under S.62/65 of the Ordinance for the year 1983-84---Another assessment for the year 1986-87 was also framed under S.63 on the same date---In reply to notice under S.61, assessee's son replied that assessee, his father, had expired in 1986 and filed return on behalf of his deceased father but failed to turn up in pursuance of notices issued---Assessing Officer accordingly proceeded to determine the income ---C.I.T.(A) partly agreed with the assessee's submissions and remanded the case for de novo proceedings in accordance with law---Held, assessments being against a dead person were not competent in fact as well as in law---Act of the Assessing Officer even after having been informed about the expiry of the assessee and his persistence in illegality cannot be allowed to perpetuate ---C.I.T.(A) definitely joined the illegal assessments by setting them aside instead of annulling same---Non-service of notices on all legal heirs was a jurisdictional defect which could not be ignored--¬Assessments were declared to be nullity and were annulled in the .circumstances. Jai Prakash Singh v. CIT. Assam (1978) 111 ITR 507 and Sajin Kumar Saraf v. CIT, Bengal-III (1978) 114 ITR 155 ref. ORDER NASIM SIKANDAR (JUDICIAL MEMBER). ---These further appeals arise out of the first appellate order dated 14-3-1988 recorded by CIT(A), Zone-II, Lahore in respect of the assessment years 1983-84 and 1986-87. 2. In the year 1983-84 an assessment order was recorded on 18-6-1987 under section 65/62 of the Income Tax Ordinance. The assessing officer noted that the assessee was a partner of a firm namely M/s. Ravi Tentage Industries to the extent of 85 %. It was further noted that assessment in respect of the firm for the year under review was reopened and completed under section 63/65 at net income of Rs.79,20,586. The assessee's share from said income was therefore determined at Rs.39,91,935 and, as said above, an assessment framed at that amount as income for the year on 18-6-1987. 3. On the same date i.e. 18-6-1987 another assessment…

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