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2011 (8) TMI 78 - HC - Income TaxReassessment - Addition - Recovery from legal heirs - Inherited property versus gifted property - whether it is necessary to issue notice to all the legal heirs and in case notice is not issued to the legal heirs, are the entire assessment proceedings vitiated or not - as per the law if the donor dies then the tax payable by the donor cannot be recovered from the gifted property but can only be recovered from the estate inherited by the legal heirs from the donor - Nonissuance of notice to some of the legal heirs of the deceased is merely an irregularity and does not affect the validity of re-assessment of the notice - the legal heir to whom notice has been issued cannot challenge the validity of the re-assessment proceedings on the ground that notice has not been issued to all the legal hairs - It is made clear that she will be liable to pay this amount only out of the estate inherited from her mother and not out of the gifted property - Decided against the assessee
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