COMMISSIONER OF INCOME TAX Vs. FATEHLAL

JUDGEMENT

(1.) THE applicant has filed this application under Section 256(2) of the Income-tax Act, 1961 (for short, "the Act"), to direct the Tribunal to state the case and refer the undernoted questions of law for the opinion of this court :

(2.) ON September 23, 1992, this application was admitted for final hearing with the direction to issue notice to the non-applicant on payment of P. F. within seven days. The case was listed in default of payment of P. F. and copies. ON October 17, 1995, the applicant was granted ten days time to do the needful with caution that in default, the application shall be liable to be dismissed.

(3.) IT is not disputed before us that in the event of the death of the assessee, it is the duty of the Income-tax Officer to make proper inquiry to ascertain the legal heirs and serve notices on them before completing the assessment. In the instant case, the Income-tax Officer had come to know about the death as also about the legal heir. Yet, the legal heir was neither noticed nor heard. This invalidity was not liable to be cured by rectification of the name of the legal heir under Section 154 of the Act. The assessment order was, therefore, directed to be annulled.