Court : Income Tax Appellate Tribunal ITAT Jaipur
Decided on : Apr-30-1993
Reported in : (1993)46ITD468(JP.)
..... :- despite issuance of notices under sections 139 (2) and 142 (1) of the i. t. act, 1961 ('the act') on 10-2-1986 and 5-6-1986 respectively the deceased assessee had not filed re,turn of his income for a.y. 1985-86.however, in compliance of the letter dated 26-9-1986 and notices under ..... to them individually at their residential places despite clear instruction and direction by commissioner of income tax (appeals), it is difficult to hold that the assessing officer had acted bonafidely and diligently. despite clear directions of the first appellate authority, the income tax officer had not brought all the lrs of the deceased on record by issuing requisite ..... with the proceedings and pass orders and necessarily invalidates the proceedings and orders passed therein. if the estate of a deceased assessee is to be assessed to income-tax, the estate must be fully represented by impleading all the legal representatives and serving notices under section 143(2) on all of them who represent the entire .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Jaipur
Decided on : Feb-26-1993
Reported in : (1993)45ITD634(JP.)
..... to whom the sikkim regulation of 1948 and the notifications issued thereunder were not applicable. the assessee herein is to be assessed as per provisions of the income-tax act, 1961 and not as per provisions of the sikkim regulation 1948 and the notifications issued thereunder. therefore, deductions made from \winnings from sikkim lotteries on account of ..... 1-4-1972 but since omitted w.e.f. 1-4-1987). that would mean that the citus was on person and not on income, insofar as sikkim manual 1948 and the income-tax act 1961 were concerned. the issue of notification no. 4091-100/it & st, dated 5-2-1974 should not and would not affect the position ..... sought permission of the tribunal to raise the following additional ground, viz. the authorities below have grossly erred in law in treating lottery income of sikkim govt. as taxable under the income-tax act, 1961.5. the tribunal accorded the required permission to raise the above ground vide its order dated 5-8-1992. since the additional ground .....
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