COMMISSIONER OF INCOME TAX Vs. SANTOSH RANI

JUDGEMENT

(1.) THIS is an income-tax reference at the instance of the Revenue and the following questions have been referred for answer by this court :

(2.) THE assessee, Narayandas Jwalaprasad, died in the year 1981 leaving behind his widow, Smt. Santosh Rani. THE assessment in question is for the year 1975-76 and this has been made on August 22, 1980, when the deceased was alive on a total income of Rs. 1,20,060. THE assessee appealed against the assessment order dated August 22, 1980, before the Commissioner of Income-tax who disposed of the appeal by order dated July 28, 1983, accepting the assessee's appeal. Meanwhile, the assessee died on August 31, 1981, during the pendency of the appeal. An appeal was preferred by the Revenue before the Tribunal. In that appeal, the respondent was Narayandas Jwalaprasad. THE appeal was presented before the Tribunal on October 18, 1983. This appeal was rejected by the Tribunal on the ground that the appeal was against a dead person. THErefore, an application was made by the Revenue for making a reference before this court and hence the aforesaid three questions have been referred by the Tribunal to this court.

(3.) WE are of the opinion that the view taken by the Tribunal is justified that no appeal lies against a dead person and that the appeal itself was incompetent and a nullity. Hence, the Tribunal has rightly decided the matter.