https://www.taxtmi.com/caselaws?id=67505 The appellate tribunal annulled the Income Tax Officer's assessment due to procedural lapses and failure to issue notices to all legal representatives of the deceased. The first round assessment was set aside for fresh proceedings, directing the ITO to issue notices to all legal representatives. The tribunal emphasized the importance of compliance with procedural requirements under section 159 of the Income Tax Act, ensuring proper representation of the deceased's estate by all legal representatives. The appeal by the assessee was allowed, and the revenue's appeal was dismissed. en-us Fri, 30 Apr 1993 00:00:00 +0530 Fri, 11 Mar 2011 10:05:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67505 The appellate tribunal annulled the Income Tax Officer's assessment due to procedural lapses and failure to issue notices to all legal representatives of the deceased. The first round assessment was set aside for fresh proceedings, directing the ITO to issue notices to all legal representatives. The tribunal emphasized the importance of compliance with procedural requirements under section 159 of the Income Tax Act, ensuring proper representation of the deceased's estate by all legal representatives. The appeal by the assessee was allowed, and the revenue's appeal was dismissed. Case-Laws Income Tax Fri, 30 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67505