1996 (3) TMI 7 - SC - Income Tax

Non-service of notice - section 143(2) - legal representatives of the deceased, did not invalidate the assessment orders - an omission to serve or any defect in the service of notices provided by procedural provisions does not efface or erase the liability to pay tax where such liability is created by distinct substantive provisions - it was not a case fit for cancellation of the assessments