V.SRINIVASAN Vs. COMMISSIONER OF INCOME TAX MADURAI

JUDGEMENT

(1.) The Appellant/Assessee has filed the present Appeals for two Assessment years 1995-1996 and 1996-1997 under Section 260-A of the Act raising the following substantial questions of law. The Questions of law admitted by a Co-ordinate Bench of this Court on 04.12.2008 are quoted below for ready reference:-

(2.) The learned counsel for the Assessee argued that even though the Assessee S.Vellamuthusamy Naidu had expired on 25.01.2006 before the Assessment Orders for both the Assessment Years in question were passed by the Assessing Authority on 23.03.2006, the Assessment Orders were passed in the name of the deceased S.Vellamuthusamy Naidu and therefore such Assessment Orders were non-est and void.

(3.) The First Appeal filed by the son of the deceased Assessee Mr.V.Srnivasan came to be allowed by the CIT (Appeals) by order dated 31.07.2006, accepting the said submissions of the Assessee with the following observations:-