MD ZAFRULLA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE Tribunal Guwahati Bench, has referred the following questions at the instance of the assessee, under S. 256 (1) of the IT Act,1961 ('the Act') :

(2.) WHETHER, on the facts and in the circumstances of the case, the Tribunal was correct in holding that non-issue of notices to the legal representatives of the deceased assessee Md. Rafiulla did not invalidate the assessment order passed by the IAC and that it was at best a defect which was liable to be corrected and it was not a case fir for cancellation of the assessment?"

(3.) THE learned counsel referred us to a decision of this Court in Jai Prakash Singh vs. CIT (1978) 111 ITR 507. In that case the proceeding of assessment did not commence during the life time of the assessee. After the death of the assessee one of his legal representative filed return and on that basis assessment was completed. THErefore, the fact in that case differs from the case on hand and, therefore, it will not be applicable to the present case.