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2002 (2) TMI 37 - HC - Wealth-tax"Whether the assessment is vitiated by non-service of notice on all the legal representatives of the deceased?" - we must say, the karta of the Hindu undivided family was undoubtedly represented by Sri Srinivasa Rao who is one of the legal heirs of the karta of Hindu undivided family. He participated in the proceedings before the assessing authority and later filed appeal before the Appellate Assistant Commissioner which was partly allowed. Thereafter, the matter was carried before the Tribunal and at that stage, the said Srinivasa Rao raised the additional ground by contending that the other legal representatives of the karta of the Hindu undivided family were not served with notices. - we declare that the assessment is not vitiated by non-service of notice on all the legal representatives of the deceased.
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