Law:

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Section 159 of the Income-tax Act, 1961 - Legal representatives - Assessment year 1990-91- Assessing Officer passed an assessment order after death of assessee without issuing notice under section 159 to any of legal representatives - Whether order passed by Assessing Officer was null and Assessing Officer was to be directed to comply with section 159 for passing appropriate orders of assessment after due notice to legal representative of deceased assessee - Held, yes CASES REFERRED TO CIT v. Amarchand N. Shroff [1963] 48 ITR 595 (SC) [Para 2] and ITO v. Ram Prasad [1972] 86 ITR 145 (SC) [Para 2]. R.L. Jain and Ku. V. Mandlik for the Applicant. ORDER Sapre, J. - This is an Income Tax Reference made by the ITAT (Tribunal) under section 256(1) of the Income-tax Act at the instance of Revenue (i.e. Commissioner of Income Tax) in R.A. No. 119/Ind/98 arising out of an order dated 6-5-1998, passed by Tribunal in I.T.A. No. 393/Ind/94 to this Court for answering following question of law : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in annulling the assessment framed by the Assessing Officer against a dead person without bringing the LRs on record?" The question is founded on following facts as stated in statement of case drawn by the Tribunal. 2. One Dalumal Shyamumal was an assessee. For the assessment year 1990-91, the Assessing Officer passed an assessment order on 24-2-1993 (Annexure-A) under section 143(3) of the Act. It is not in dispute that assessee had expired prior to passing of the assessment order. It is also not in dispute that Assessing Officer had the knowledge of the death because a letter to…

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