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2010 (1) TMI 866 - AT - Income TaxEnhanced compensation and interest paid - capital gain and enhanced compensation u/s 45(5) has been assessed - assessee expired and notice u/s 148 dated 29.2.2007 was issued in the name of his widow, who participated in the assessment proceedings - besides widow, the deceased has two daughters and a son Aryaman Veer Singh. It was argued that notice u/s 148 was not served on all the legal heirs - Held that:- issue was not examined by the ld. CIT(Appeals) as he cancelled the assessment order - matter remanded to CIT (Appeals)
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