https://www.taxtmi.com/caselaws?id=10378 The court invalidated the notice of demand under section 156 of the Income-tax Act as it was served on the deceased individual instead of the legal representative. Subsequently, the notice under section 221(1) and the penalty order were also invalidated due to procedural errors stemming from the incorrect service of the notice under section 148. Emphasizing the necessity of serving notices on legal representatives, the court quashed all proceedings, notices, and penalties associated with the incorrect notice under section 148, underscoring the importance of procedural correctness and adherence to statutory provisions while upholding principles of natural justice. en-us Tue, 28 Sep 2004 00:00:00 +0530 Tue, 14 Jul 2009 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10378 The court invalidated the notice of demand under section 156 of the Income-tax Act as it was served on the deceased individual instead of the legal representative. Subsequently, the notice under section 221(1) and the penalty order were also invalidated due to procedural errors stemming from the incorrect service of the notice under section 148. Emphasizing the necessity of serving notices on legal representatives, the court quashed all proceedings, notices, and penalties associated with the incorrect notice under section 148, underscoring the importance of procedural correctness and adherence to statutory provisions while upholding principles of natural justice. Case-Laws Income Tax Tue, 28 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10378