https://www.taxtmi.com/caselaws?id=208428 The ITAT remanded the case to the CIT (Appeals) for a fresh decision, emphasizing the need to consider the proper representation of all legal heirs, particularly minors, in assessing capital gains and enhanced compensation in accordance with the Income-tax Act. The decision highlighted the importance of adherence to legal provisions and ensuring all relevant parties are included in assessment proceedings. en-us Thu, 21 Jan 2010 00:00:00 +0530 Mon, 16 Jan 2012 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208428 The ITAT remanded the case to the CIT (Appeals) for a fresh decision, emphasizing the need to consider the proper representation of all legal heirs, particularly minors, in assessing capital gains and enhanced compensation in accordance with the Income-tax Act. The decision highlighted the importance of adherence to legal provisions and ensuring all relevant parties are included in assessment proceedings. Case-Laws Income Tax Thu, 21 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208428