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2009 (2) TMI 350 - HC - Income TaxWithout providing the opportunity of being heard – Natural Justice – The widow of deceased filed the appeal on the ground that she was the legal representative of the deceased and had not been heard, hence the assessment was bad in law. In this case Rajasthan High Court-held that, question of law as to whether an order can be passed without providing opportunity of hearing to the legal representatives of the deceased becomes academic in nature, more so when subsequent orders passed by the Appellate Assistant Commissioner making assessment after providing opportunity of hearing to the legal representatives have not been challenged by the appellants, thus these reference are disposed off. – Decision in favor of revenue – against the assessee.
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