Income‑tax‑‑‑

‑‑‑‑Reference‑‑‑Assessment‑‑‑Notice‑‑‑Legal representatives‑‑‑Notice not served on all legal representatives‑‑‑Assessment whether invalid‑‑‑Question of law‑‑‑Indian Income Tax Act, 1961, Ss.256 & 292B.

Held, that the question whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the assessment was invalid and a nullity in the absence of service of notices on all the legal representative's of the deceased‑assessee was a question of law.

R.P. Sawhney, Senior Advocate with Rajesh Bindal for the Commissioner.

JUDGMENT

The assessee has not put in appearance despite actual date of notice.

After hearing learned counsel for the Revenue and on a consideration of the matter, we are of the opinion that a question of law does arise from the order of the Income‑tax Appellate Tribunal; Amritsar Bench, Amritsar, for the assessment year 1971‑72. We are, however, of the opinion that the question of law as framed by the Revenue needs modification and we consequently modify the question and reframe the same as under:

"Whether, on the facts and in the circumstances of the case; the Appellate Tribunal was right in law in holding that the assessment was invalid and a nullity in the absence of service of notices on all the legal representatives of the deceased‑assessee, Roshan Lal?"

The Tribunal is accordingly directed to refer the aforesaid question of law to this Court alongwith the statement of the case for its opinion, Petition stands disposed of.

M.B.A./650/FCOrder accordingly.