ASHOK KUMAR K Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THESE are references under section 256(1) of the Income-tax Act, 1961. All these references pertain to the same assessee and the assessment year is 1973-74.

(2.) THE Tribunal has referred the following three questions :

(3.) THEREUPON, the assessee preferred an appeal before the Tribunal. It was contended before the Tribunal that the assessment order was invalid since all the legal representatives of Muddusuvarna were not notified. On behalf of the Revenue, it was contended that Ashok Kumar, having participated in the proceedings as a legal representative of Muddusuvarna, he could not raise the contention regarding the validity of the assessment. It was urged that if any such contention could be raised, it could be only by the other legal representatives of Muddusuvarna and not by Ashok Kumar himself.