2000 (10) TMI 21 - HC - Income Tax

Summary

The High Court of Delhi ruled in favor of the Revenue in a case involving assessments made by the Income-tax Officer under section 147(a) for the years 1967-68 to 1969-70. The court found that the service of notice was not legally done as all legal heirs of the deceased assessee were not notified. The Tribunal was directed to remit the matter back to the Income-tax Officer for fresh proceedings after notice to all legal representatives. (Case citation: 2000 (10) TMI 21 - DELHI High Court)