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2005 (1) TMI 65 - HC - Income TaxCommissioner of Income-tax (Appeals) declared the reassessment proceedings as invalid on the ground that these had not been initiated against all the legal heirs of the deceased respondent?" - held that the non-petitioners did not have the locus standi to question the orders of reassessment on the ground of lack of notice to other legal representatives and the appellate authority gravely erred in quashing the reassessment orders only on the ground that the notice had not been given to the remaining legal representatives – further it is held that non-issuance of notice to some of the legal heirs of the late Shri Puran Singh was merely an irregularity and the same did not affect the validity of the reassessment orders - Tribunal was not justified in law in upholding the decision of CIT
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