1981 (10) TMI 85

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..... he assessee filed two returns for the two periods on account of death of Sh. Hemant Kumar. The ITO made one assessment for both the periods but the AAC directed that two assessments should be made sep .....

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..... 1 CTR (J K) 187 : (1980) 121 ITR 620 (J K) and 122 ITR 179. 2. We have heard the rival parties and we are of the view that the AAC was right in directing that two assessments should be made for .....

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