https://www.taxtmi.com/caselaws?id=75733 The case involved assessment orders under the Income-tax Act, 1961 for certain years. The Appellate Assistant Commissioner set aside the initial assessment, directing a fresh assessment with a hearing for legal representatives of the deceased. The widow, as a legal representative, was not heard initially, leading to a remand by the Income-tax Appellate Tribunal for a fair hearing for all legal representatives. Subsequent assessment orders complied with this requirement, rendering the initial issues moot. The judgment stressed the importance of granting all legal representatives a fair hearing in assessment proceedings, especially when specific directions mandate it. Compliance with such directives is crucial for a valid assessment order. en-us Wed, 11 Feb 2009 00:00:00 +0530 Thu, 31 Jan 2013 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75733 The case involved assessment orders under the Income-tax Act, 1961 for certain years. The Appellate Assistant Commissioner set aside the initial assessment, directing a fresh assessment with a hearing for legal representatives of the deceased. The widow, as a legal representative, was not heard initially, leading to a remand by the Income-tax Appellate Tribunal for a fair hearing for all legal representatives. Subsequent assessment orders complied with this requirement, rendering the initial issues moot. The judgment stressed the importance of granting all legal representatives a fair hearing in assessment proceedings, especially when specific directions mandate it. Compliance with such directives is crucial for a valid assessment order. Case-Laws Income Tax Wed, 11 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75733