Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Nov-29-1985
Reported in : (1986)16ITD126(Delhi)
..... legal representatives and serving notices under section 143(2) on all of them to represent the entire estate. if these were not done the assessment proceedings and assessment orders passed therein, would cease to be valid proceedings and valid orders in the eye of the law. in such a case, it is the legal duty of the aac and the tribunal to annul the ..... service of notice under section 22(4) was invalid. the court held that there was no specific provision in the act whereby another notice under section 34(1a) could be served on the assessee's legal representatives. the proceedings could be validly continued and reassessment could lawfully be made on the legal representatives. since in spite of the notice under section 34(1a ..... the commissioner (appeals) was that following the death of puran chand, his widow sarbati devi became the only legal guardian of the three minor sons ; and that besides under the hindu succession act, 1956, the widow also got a share in the estate of the deceased and that this point, however, was not dealt with by the iac. the ito was, therefore ..... setting aside of the assessment rather than annulling it. in that case the facts were : one b.l. saraf died on 9-7-1960. a notice under section 22(2) of the indian income-tax act, 1922 ('the 1922 act') requiring him to file the return of income for the assessment year 1961-62 was issued in the name of b.l. saraf .....Tag this Judgment!