{"id":156966,"date":"1989-02-23T00:00:00","date_gmt":"1989-02-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-kumari-prabhawati-gupta-and-ors-on-23-february-1989-2"},"modified":"2018-05-11T08:47:24","modified_gmt":"2018-05-11T03:17:24","slug":"commissioner-of-income-tax-vs-kumari-prabhawati-gupta-and-ors-on-23-february-1989-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-kumari-prabhawati-gupta-and-ors-on-23-february-1989-2","title":{"rendered":"Commissioner Of Income-Tax vs Kumari Prabhawati Gupta And Ors. on 23 February, 1989"},"content":{"rendered":"<div class=\"docsource_main\">Madhya Pradesh High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Kumari Prabhawati Gupta And Ors. on 23 February, 1989<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1989 178 ITR 494 MP<\/div>\n<div class=\"doc_author\">Author: G Sohani<\/div>\n<div class=\"doc_bench\">Bench: G Sohani, K Agrawal<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> G.G. Sohani, Actg. C.J.<\/p>\n<p> 1. By this application under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as &#8220;the Act&#8221;), the Revenue has prayed that the Income-tax Appellate Tribunal be directed to refer the following questions of law to this court for its opinion :\n<\/p>\n<p> &#8220;1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessment order passed by the Income-tax Officer was ab initio void for his omission to include the legal heirs of the deceased in the assessment order ?\n<\/p>\n<p> 2. Whether the Appellate Tribunal was right in setting aside the order of the Appellate Assistant Commissioner and in not passing a further order directing the Income-tax Officer to proceed with the assessment against the legal representatives of the assessee ?&#8221;\n<\/p>\n<p> 2. The material facts giving rise to this application, briefly, are as follows : The deceased, Shri S. C. Gupta, had filed his return of income for the assessment year 1970-71. Before the completion of the assessment proceedings, the assessee died. Aggrieved by the order of assessment passed by the Income-tax Officer the legal representatives of the assessee preferred an appeal before the Appellate Assistant Commissioner. The Appellate. Assistant Commissioner set aside the order of assessment and directed that assessment be framed de novo after giving sufficient opportunity to the legal representatives of the deceased for stating their case. The legal representatives of the deceased-assessee thereupon preferred a second appeal before the Tribunal. The Tribunal allowed that appeal and set aside<\/p>\n<p>the order passed by the Appellate Assistant Commissioner. Aggrieved by the order passed by the Tribunal, the Revenue sought reference, but as the application made by the Revenue in that behalf was rejected, the Revenue has filed this application.\n<\/p>\n<p> 3. Having heard learned counsel for the parties, we have come to the conclusion that the following questions of law do arise out of the order passed by the Tribunal:\n<\/p>\n<p> &#8220;1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the order passed by the Income-tax Officer was void ab initio ?\n<\/p>\n<p> 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in setting aside the order passed by the Appellate Assistant Commissioner and in not directing the Income-tax Officer to frame assessment afresh in accordance with law ?&#8221;\n<\/p>\n<p> 4. Consequently, this application is allowed. The Income-tax Appellate Tribunal is directed to state the case and to refer the aforesaid questions of law to this court for its opinion. In the circumstances of the case, the parties shall bear their own costs of this application.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madhya Pradesh High Court Commissioner Of Income-Tax vs Kumari Prabhawati Gupta And Ors. on 23 February, 1989 Equivalent citations: 1989 178 ITR 494 MP Author: G Sohani Bench: G Sohani, K Agrawal JUDGMENT G.G. Sohani, Actg. C.J. 1. By this application under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as &#8220;the Act&#8221;), [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,24],"tags":[],"class_list":["post-156966","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madhya-pradesh-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs Kumari Prabhawati Gupta And Ors. on 23 February, 1989 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-kumari-prabhawati-gupta-and-ors-on-23-february-1989-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income-Tax vs Kumari Prabhawati Gupta And Ors. on 23 February, 1989 - Free Judgements of Supreme Court &amp; 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