1995 (12) TMI 36

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..... ollowing questions have been referred for answer by this court : " (i) Whether, on the facts and in the circumstances of the case, the Tribunal is justified in dismissing the appeal and holding that the appeal filed by the Department was a nullity from inception as the appeal was filed against a dead person ? (ii) Whether, on the facts and in the circumstances of the case, the Tribunal is just .....

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..... e Commissioner of Income-tax who disposed of the appeal by order dated July 28, 1983, accepting the assessee's appeal. Meanwhile, the assessee died on August 31, 1981, during the pendency of the appeal. An appeal was preferred by the Revenue before the Tribunal. In that appeal, the respondent was Narayandas Jwalaprasad. The appeal was presented before the Tribunal on October 18, 1983. This appeal .....

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..... ed counsel far the Revenue, produced the record before us. It shows that the original appeal was filed on October 13, 1983, against the dead person, Narayandas Jwalaprasad, as he had died on October 31, 1981. Therefore, the Tribunal was right in dismissing the appeal. Another memo of appeal seems to have been filed by the Department to show that the Tribunal is wrong. But this mischief was caug .....

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