SWARAN KANTA Vs. COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Amritsar, has referred the following question for the opinion of this court:

(2.) FOR the assessment year 1975-76, Sain Dass Abbi filed a return of his income on September 4, 1975, which he later on revised. However, during the pendency of the assessment proceedings, he died on March 7, 1977. In the assessment proceedings, his widow, Smt. Swaran Kanta, was impleaded and notice was issued to her as legal heir of the deceased. In her presence, assessment was finalised on March 10, 1978. In the assessment order which was passed, the fact of death of the original assessee and bringing on record the legal heir, issue of notice to her and taking proceedings in her presence were all noticed. However, in the heading of the order, which is generally prepared by the office people, against item No. 2, the name of the assessee was shown as Sain Dass Abbi, instead of mentioning Sain Dass Abbi, deceased through his legal heir, Smt. Swaran Kanta. Smt. Swaran Kanta, his legal heir, filed an appeal against the assessment order and claimed that the same be declared null and void as it was made on a dead person. The Appellate Assistant Commissioner agreed with this, vide order dated August 26, 1978, and annulled the assessment.

(3.) ON the Revenue's appeal to the Tribunal, the order of the Appellate Assistant Commissioner was reversed and the order of the Income-tax Officer stood restored with the following observations :