2009 (2) TMI 350

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..... nt Commissioner making assessment after providing opportunity of hearing to the legal representatives have not been challenged by the appellants, thus these reference are disposed off. – Decision in favor of revenue – against the assessee.
R. C. GANDHI, ACTG. C.J. and M. N. BHANDARI J. N. M. Ranka assisted by J. K. Ranka and N. K. Jain for the assessee. Anuroop Singhi for J. K. Singhi for the Commissioner. JUDGMENT These references have been made by way of application under section 256(1) of the Income-tax Act, 1961 by the assessee (arising out of the order of the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur dated December 17, 1986) pertaining to the assessment years 1975-76, 1976-77 and 1977-78 for opinion of the court on the .....

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..... ? 2. Whether the learned Tribunal was right in law in not annulling the assessment order dated January 15, 1985, when the impugned assessment order was made after set aside of earlier assessment order dated March 8, 1982, by the Appellate Assistant Commissioner of Income-tax, B-Range, Jaipur vide his order dated October 30, 1982, and directions contained therein remaining uncomplied with?" 2. For convenience, we are referring the facts of D. B. Income-tax Refer ence No. 93 of 1987 which are as follows. 3. The Assessing Officer conducted assessment of the assessee pertaining to the aforesaid years, vide orders dated March 28, 1981. Appeal was filed by the assessee against the orders before the Assistant Commissioner (Appeals), who vide or .....

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..... the parties and perused the record. 6. The question referred to us is based on the issue as to whether without affording opportunity of hearing to the legal representatives of the deceased, the assessment order can be passed, more specifically when the matter was remanded back to the Assessing Officer with the direction to provide opportunity of hearing to the legal representatives of the deceased Jagannath Sharma. It has bearing in the record that the Income-tax Appellate Tribunal had remanded the matter back to the Appellate Assistant Commissioner to pass the assessment order after providing opportunity of hearing to the legal representatives and pursuant to which, the assessment order was passed by the Assessing Officer after providing .....

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