COMMISSIONER OF WEALTH TAX Vs. VALIA ARYAN BHATTATHIRIPAD

JUDGEMENT

(1.) AT the instance of the Revenue, the Income-tax Appellate Tribunal has referred the following two questions of law for the decision of this court :

(2.) WHETHER, on the facts and in the circumstances of the case, was the Tribunal right in law and in facts in holding that the assessments are null and void ?"

(3.) THE Appellate Tribunal has disposed of the appeals without addressing itself to the proper question that arose for consideration in this case. THE peculiar facts in this case were not borne in mind in blindly applying the decision in Madhavan Nambiar's case [ 1988] 169 ITR 810 (Ker). We hold that the Appellate Tribunal was in error in setting aside the assessment orders on the basis of Madhavan Nambiar's case [1988] 169 ITR 810 (Ker).