COMMISSIONER OF INCOME TAX Vs. MONOHAR LAL NAGPAL

JUDGEMENT

(1.) SHRI Daulat Ram Nagpal filed his return of income on October 13, 1971, for the assessment year 1970-71. The assessment proceedings were initiated by the ITO. By the said time, the aforementioned assessee had passed away. Notices were issued to his legal representatives who appeared before the ITO. The ITO, instead of acting in accordance with the procedure laid down in Section 159 of the I.T. Act, 1961 (hereinafter referred to as " the Act "), framed an assessment against the deceased assessee. The legal representatives of the deceased assessee filed an appeal before the AAC which was dismissed. They then filed a second appeal before the I.T. Appellate Tribunal, Chandigarh Bench (hereinafter referred to as " the Tribunal"). The Tribunal disposed of the appeal on a preliminary point raised on behalf of the legal representatives of Daulat Ram, the deceased, that the assessment having been framed against a dead person was non est in the eye of law.

(2.) THE Commissioner then applied to the Tribunal that the following two questions of law be referred to this court for its opinion :