Law: Income Tax Act, 1961

Section: 256,292,292B

Income-tax--Reference---Assessment---Notice---Legal representatives---Notice not served on all legal representatives---Assessment whether invalid---Question of law---Indian Income Tax Act, 1961, Ss.256 & 292B. Held, that the question whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the assessment was invalid and a nullity in the absence of service of notices on all the legal representative's of the deceased-assessee was a question of law. 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,…

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