https://www.taxtmi.com/caselaws?id=10480 The High Court upheld the validity of reassessment proceedings despite notices not being served on all legal heirs of the deceased individual. Emphasizing that the failure to serve notices on all legal heirs was an irregularity, the Court ruled that it did not invalidate the reassessment orders. The Court held that the non-petitioners lacked standing to challenge the reassessment orders on notice grounds, as one legal heir had participated in the proceedings without objection. Ultimately, the Court ruled in favor of the Revenue, stating that the lack of notice to some legal heirs was merely an irregularity that did not affect the validity of the reassessment orders. en-us Fri, 07 Jan 2005 00:00:00 +0530 Thu, 16 Jul 2009 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10480 The High Court upheld the validity of reassessment proceedings despite notices not being served on all legal heirs of the deceased individual. Emphasizing that the failure to serve notices on all legal heirs was an irregularity, the Court ruled that it did not invalidate the reassessment orders. The Court held that the non-petitioners lacked standing to challenge the reassessment orders on notice grounds, as one legal heir had participated in the proceedings without objection. Ultimately, the Court ruled in favor of the Revenue, stating that the lack of notice to some legal heirs was merely an irregularity that did not affect the validity of the reassessment orders. Case-Laws Income Tax Fri, 07 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10480