TMI Blog2004 (9) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... the original assessee nor on the deemed assessee. Therefore, the subsequent proceedings are bad in law as there is breach of the principles of natural justice as well as the mandatory provisions contained in section 148. The principle of audi alteram partem ought to have been followed by the Revenue. On this ground, all proceedings, notices, orders pursuant to the said notice under section 148 ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice of demand under section 156 of the Income-tax Act, 1961 (hereinafter for short "the Act"), issued by the Income-tax Department, a copy of which is produced at page 26 of the paper book. The notice is in the name of Braham Parkash, a legal heir of Sheesh Ram for the assessment year 1996-97 raising a demand of Rs. 57,75,545. Thereafter, a notice, which is also impugned, under section 221(1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice of the notice on the assessee, however, in view of section 2(7) read with section 159(2)(b) of the Act, the petitioner, being a legal representative of the deceased Sheesh Ram, would be deemed to be an assessee. When we put pointed question to counsel for the Revenue whether any notice under section 148 was served on the deemed assessee or rot, nothing was placed before us to show that any not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
