1. The assessee has not put in appearance despite actual date of notice.
2. 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 assessm ent was invalid and a nullity in the absence of service of notices on all the legal representatives of the deceased-assessee, Roshan Lai?"
3. 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. .