COMMISSIONER OF INCOME TAX Vs. JIJIBAI SHINDE

JUDGEMENT

(1.) AT the instance of the Revenue, the Income-tax Appellate Tribunal, Indore, referred the underrated question of law under Section 256(1) of the Income-tax Act, 1961 (for short "the Act"), arising out of I.T.A. No. 1096/Ind of 1983 decided by the Tribunal on August 28, 1985 :

(2.) WE have heard Shri D.D. Vyas, learned counsel for the applicant. The non-applicant has died during the pendency of the appeal. Shri P.M. Choudhary, learned counsel, however, on instructions from one of the legal representatives of the deceased/non-applicant/assessee appeared only to inform that pursuant to the order of remand by the Tribunal, the final order is passed by the appropriate authority and after enquiry the lands in question have been held to be agricultural lands. It is noticed that the Revenue took no steps to bring the legal representatives of the non-applicant on record.

(3.) THERE are two additional factors noticeable herein :