TMI Blog2013 (11) TMI 1446X X X X Extracts X X X X X X X X Extracts X X X X ..... th consent of other legal representatives, as to acquiesce in the assessment proceedings - The estate of the assessee was represented by fore legal heirs - Decided against Revenue. - Income Tax Reference No.179 of 1999 - - - Dated:- 7-11-2013 - Rajive Bhalla And Dr. Bharat Bhushan Parsoon,JJ. For the Appellant Present: Mr. Denesh Goyal, Advocate For the Respondent : None ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of other legal heirs, assessment proceedings are a nullity. It is contended that Narinder Kumar having attended assessment proceedings, is deemed to have waived the plea that in the absence of his other legal heirs, assessment proceedings are a nullity. No one is present on behalf of the respondent. We have heard counsel for the revenue, perused the assessment order, the order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals). The question of law, forwarded for an answer, has been repeatedly answered by holding that an assessment completed without impleading all the legal representatives of a deceasedassessee, particularly where the Assessing Officer is aware of this fact, is a nullity. An argument raised by counsel for the revenue that as a son of assessee was present, the legal heirs have acquiesced in the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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