https://www.taxtmi.com/caselaws?id=189049 The High Court dismissed the appeal challenging the validity of reassessment orders due to non-service of notice to all legal heirs of the deceased-assessee. The Court held that the irregularity in notice service did not render the orders void or illegal, emphasizing that procedural defects do not erase tax liability established by substantive provisions. The Court also ruled that the appellant's participation in the reassessment proceedings after receiving the notice precluded the argument of violation of natural justice. en-us Tue, 22 Nov 2005 00:00:00 +0530 Mon, 26 Dec 2016 18:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189049 The High Court dismissed the appeal challenging the validity of reassessment orders due to non-service of notice to all legal heirs of the deceased-assessee. The Court held that the irregularity in notice service did not render the orders void or illegal, emphasizing that procedural defects do not erase tax liability established by substantive provisions. The Court also ruled that the appellant's participation in the reassessment proceedings after receiving the notice precluded the argument of violation of natural justice. Case-Laws Income Tax Tue, 22 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189049