9911796707
TMI Blog1981 (12) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... " the Act "), the Income-tax Appellate Tribunal, Indore Bench, has referred the following questions of law to this court for its opinion : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the CIT (A) was not competent to issue directions to cancel the assessments made in the case of late E. C. Cowasji and to refund the taxes to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... closed in the return shown by the assessee. Accordingly, fresh orders of assessment were passed. Aggrieved by these orders, the assessee preferred appeals before the Commissioner of Income-tax (Appeals). The assessee did not dispute the correctness of the assessments made by the ITO in the case of the assessee. It was, however, contended on behalf of the assessee that the ITO was not competent to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal took the view that so far as the assessments made in the case of the assessee were concerned, they were perfectly valid. The Tribunal further observed that the assessments made in the case of the deceased, Cowasji, after his death were invalid in the eyes of law but the Commissioner (Appeals) was not competent to issue a direction regarding the assessments of the deceased, Shri E. C. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le deciding an appeal preferred by the assessee, pass orders with regard to the assessments made by the ITO in the case of her deceased husband. The question for consideration before the Commissioner (Appeals) was whether the ITO was justified in reopening the assessments of the assessee by including the income derived by the as e from her share in the estate of her deceased husband, E. C. Cowasji ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
