Law:

Section:

Section 250 of the Income-tax Act, 1961 - Commissioner (Appeals) - Procedure of - Assessment years 1975-76 to 1977-78 Where matter was remanded back by Tribunal to Assessing Officer with direction to provide opportunity of hearing to legal representatives of deceased, question of law as to whether an order could be passed without providing opportunity of hearing to legal representatives of deceased had become academic Where the matter was remanded back by the Tribunal to the Assessing Officer with the direction to provide opportunity of hearing to the legal representatives of the deceased, the question of law as to whether an order could be passed without providing opportunity of hearing to the legal representatives of the deceased had become academic; more so when subsequent orders passed by the AAC making assessment after providing opportunity of hearing to the legal representatives had not been challenged by the appellants. N. M. Ranka, J.K. Ranka and N. K. Jain for the Appellant. Anuroop Singhi and J.K. Singhi for the Respondent. JUDGMENT 1 These references have been made by way of application under section 256(1) of the Income-tax Act, 1961 by the assessee (arising out of the order of the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur dated December 17,1986) pertaining to the assessment years 1975-76,1976-77 and 1977-78 for opinion of the court on the following questions : D.B. Income-tax Reference No. 93 of 1987: "1. Whether the learned Tribunal was right in law in not annulling the assessment order because of not bringing on records all the four legal representatives by the Income-tax Officer particularly when the Income-tax Officer was aware of there being four legal representatives of the deceased, Shri Jagannath Sharma? 2. Whether the learned Tribunal was right in law in not annulling the assessment order dated January 15, 1985, when the impugned assessment order was made after set aside of earlier assessment order dated March 28, 1981, by the Appellate Assistant Commissioner of Income-tax, B-Range, Jaipur, vide his order dated February 17, 1982, and directions contained therein remaining uncomplied with? D. B. Income-tax Reference No. 94 o f…

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