https://www.taxtmi.com/caselaws?id=188847 The case involved issues regarding the validity of notices issued under Section 148, assessments made on a single legal heir, source and ownership of Fixed Deposit Receipts (FDRs) and interest income, and procedural compliance in issuing notices to all legal heirs. The Accountant Member upheld the proceedings against the single legal heir, while the Judicial Member annulled the assessments due to failure to serve notices on all legal heirs. The Third Member sided with the Accountant Member, setting aside the assessments for re-processing after issuing notices to all legal heirs. The final decision aligned with the Supreme Court's view that procedural defects do not invalidate substantive liability, remanding the assessments for proper compliance. en-us Mon, 03 Dec 2001 00:00:00 +0530 Sat, 17 Dec 2016 17:02:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188847 The case involved issues regarding the validity of notices issued under Section 148, assessments made on a single legal heir, source and ownership of Fixed Deposit Receipts (FDRs) and interest income, and procedural compliance in issuing notices to all legal heirs. The Accountant Member upheld the proceedings against the single legal heir, while the Judicial Member annulled the assessments due to failure to serve notices on all legal heirs. The Third Member sided with the Accountant Member, setting aside the assessments for re-processing after issuing notices to all legal heirs. The final decision aligned with the Supreme Court's view that procedural defects do not invalidate substantive liability, remanding the assessments for proper compliance. Case-Laws Income Tax Mon, 03 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188847