COMMISSIONER OF INCOMETAX Vs. TRILOKCHAND SWAROOP CHAND

JUDGEMENT

(1.) THESE miscellaneous civil cases are being heard as connected matters and are being disposed of by this common order:

(2.) BRIEFLY , stated, the facts of the cases are as under: MCC NO. 218 OF 1991 The assessee was assessed as HUF for the asst. yr. 1975-76. Return of income was filed as 'individual'. The assessment was completed under S. 143(1) of the IT Act, 1961 ('the Act') on 23rd Jan., 1976 in the status of 'HUF'. On 10th Jan., 1978, a notice was served on Trilokchand under s. 148 of the Act. The assessee filed a fresh return on 4th Feb., 1982 in the status of HUF repeating the same income as was mentioned earlier. On 26th March, 1985, assessment was made under s. 143(3) on the basis of fresh return. Aggrieved, the assessee filed an appeal before the AAC which was dismissed. The assessee then filed an appeal before the Tribunal. The assessee impugned the order as invalid on the ground that notice under S. 148 was not served on proper person. The Tribunal accepted the contention and set aside the assessment. The appeal was allowed. The applicant-revenue then filed an application under S. 256(2) of the Act. The application was rejected. The applicant-revenue has, thus, filed this application under S. 256(2) of the Act, arising out of the common order dt. 23rd Aug., 1989 passed in IT Appeal No. 1144 (Indore) of 1985, after rejection of the application on 19th Nov., 1990 presented under S. 256(1) and registered as R.A. No. 63 of 1989 for reference of the question as extracted below:

(3.) WE notice that before the Tribunal, the applicant-revenue had raised as many as three questions, but in these cases, only one question(which was question No. 1 before the Tribunal) is proposed and projected.