https://www.taxtmi.com/caselaws?id=70575 The Tribunal held that the assessment completed within the extended limitation period under the Income Tax Act was valid. Non-issuance of notice under Section 143(2) for block assessment was deemed a curable irregularity, not nullity. The issue of the difference between nomination and appointment was dismissed. The challenge to the jurisdiction and validity of the warrant was dismissed based on clarification. The Tribunal ruled that all legal heirs must be included in the assessment of a deceased person, setting aside the assessment to rectify the irregularity. Appeals were dismissed and allowed for procedural irregularities. en-us Fri, 16 Dec 2005 00:00:00 +0530 Mon, 18 Apr 2011 10:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70575 The Tribunal held that the assessment completed within the extended limitation period under the Income Tax Act was valid. Non-issuance of notice under Section 143(2) for block assessment was deemed a curable irregularity, not nullity. The issue of the difference between nomination and appointment was dismissed. The challenge to the jurisdiction and validity of the warrant was dismissed based on clarification. The Tribunal ruled that all legal heirs must be included in the assessment of a deceased person, setting aside the assessment to rectify the irregularity. Appeals were dismissed and allowed for procedural irregularities. Case-Laws Income Tax Fri, 16 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70575