9911796707
TMI Blog1995 (3) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... 77, the Appellate Tribunal referred this question under section 256(2) of the Income-tax Act, 1961 : " Whether, on the facts and in the circumstances of the case, the order of assessment passed without impleading all the legal representatives was valid in law ? " In short the facts can be stated thus. A. Wahid of Dibrugarh was an assessee to income-tax. He had a share of income from Barik Bros ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee before the Appellate Assistant Commissioner was dismissed. Mr. S. N. Medhi, learned counsel for the petitioner, argued that the assessment order was not valid in law inasmuch as it was done without serving a notice under section 143(2) of the Act on all the legal heirs of A. Wahid, the deceased assessee. In support of his contention, he cited a decision of this court in Jai Praha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs were not interested in the matter. He submits that the point raised by Mr. Medhi is a mere technicality and cannot be sustained because it would impede the process of assessment, He submits that the present is a case where this court ought to give an answer in favour of the Revenue. He relied on a decision of the Madras High Court in E. Alfred v. First Addl. ITO [1957] 32 ITR 401. There it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entatives, and of the suit pending in the court for administration and partition, the Income-tax Officer could not be said to have acted in good faith in serving the notice on A alone and completing the assessment proceedings against him ; good faith necessitated due enquiry and it was the duty of the Income-tax Officer to make enquiries to verify whether A was really in possession of the entire e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instant case, the record does not show that the Income-tax Officer made enquiries as to the existence of the other legal heirs. We find that this courts decision in jai Prakash Singh's case [1978] 111 ITR 507 applies. In the result, we answer the question in the negative and in favour of the assessee, The Income-tax Officer will now start the assessment according to law. No costs. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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