COMMISSIONER OF INCOME TAX Vs. PUSHPA DEVI

JUDGEMENT

(1.) HEARD learned counsel for the Revenue. None appeared for the respondent in spite of service.

(2.) THE Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, by its order dated July 13, 1994, has referred the following two questions of law arising out of two separate appeals filed by the assessee and the Department for the assessment year 1985-86 :

(3.) AGAINST the order passed by the Commissioner of Income-tax (Appeals) on March 13, 1991, both the assessee as well as the Revenue preferred their respective appeals before the Tribunal. The five legal representatives of the deceased contended that the order passed by the Income-tax Officer, was without notice to the legal representatives a second time and was void ab initio. The contention of the Department in its appeal was that the Commissioner of Income-tax (Appeals) should have confirmed the assessment order instead of setting aside the same and sending it back to the Income-tax Officer for assessment.