https://www.taxtmi.com/caselaws?id=205347 Service of notice on one legal heir was held sufficient to sustain gift-tax proceedings against that heir, and omission to serve every other legal heir was treated as an irregularity rather than a defect that nullified the assessment. The liability for tax, interest and other dues attributable to the deceased donor was confined to the estate inherited by the legal heirs, not the gifted property itself. On that basis, the objection based on defective notice was rejected, the assessment was upheld, and the revenue was permitted to proceed against the inherited estate in accordance with law. en-us Fri, 12 Aug 2011 00:00:00 +0530 Wed, 31 Aug 2011 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205347 Service of notice on one legal heir was held sufficient to sustain gift-tax proceedings against that heir, and omission to serve every other legal heir was treated as an irregularity rather than a defect that nullified the assessment. The liability for tax, interest and other dues attributable to the deceased donor was confined to the estate inherited by the legal heirs, not the gifted property itself. On that basis, the objection based on defective notice was rejected, the assessment was upheld, and the revenue was permitted to proceed against the inherited estate in accordance with law. Case-Laws Income Tax Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205347