https://www.taxtmi.com/caselaws?id=12326 The High Court upheld the Income-tax Appellate Tribunal's decision that the assessment of a deceased individual was not invalidated by the non-service of notice on all legal representatives. The Court emphasized that the active participation of one legal heir in the proceedings and the lack of objection to the assessment process validated the assessment despite notice deficiencies. The judgment favored the Revenue, highlighting the significance of substantive tax liability over procedural notice irregularities, and dismissed the assessee's challenge based on non-service of notices to all legal representatives. en-us Wed, 13 Feb 2002 00:00:00 +0530 Sun, 21 Feb 2010 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12326 The High Court upheld the Income-tax Appellate Tribunal's decision that the assessment of a deceased individual was not invalidated by the non-service of notice on all legal representatives. The Court emphasized that the active participation of one legal heir in the proceedings and the lack of objection to the assessment process validated the assessment despite notice deficiencies. The judgment favored the Revenue, highlighting the significance of substantive tax liability over procedural notice irregularities, and dismissed the assessee's challenge based on non-service of notices to all legal representatives. Case-Laws Wealth-tax Wed, 13 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12326