https://www.taxtmi.com/caselaws?id=68495 The Tribunal dismissed the Department's appeal, affirming the CIT(A)'s decision to annul the assessment proceedings under section 148 of the Income Tax Act, 1961. It held that the AO's failure to issue notices to all legal heirs of the deceased rendered the assessment void. The Tribunal emphasized that the defect was not curable, thereby upholding the importance of adhering to statutory notice requirements in assessment proceedings. Despite the Department's reliance on a Supreme Court decision, the Tribunal found the circumstances distinct, reinforcing that all legal representatives must be notified to validate jurisdiction under sections 147/148. en-us Wed, 07 Jan 2004 00:00:00 +0530 Thu, 27 Jun 2024 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68495 The Tribunal dismissed the Department's appeal, affirming the CIT(A)'s decision to annul the assessment proceedings under section 148 of the Income Tax Act, 1961. It held that the AO's failure to issue notices to all legal heirs of the deceased rendered the assessment void. The Tribunal emphasized that the defect was not curable, thereby upholding the importance of adhering to statutory notice requirements in assessment proceedings. Despite the Department's reliance on a Supreme Court decision, the Tribunal found the circumstances distinct, reinforcing that all legal representatives must be notified to validate jurisdiction under sections 147/148. Case-Laws Income Tax Wed, 07 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68495