https://www.taxtmi.com/caselaws?id=14340 Partial service of notice on the legal representatives of a deceased assessee did not, by itself, render the wealth-tax assessment void for want of jurisdiction. Applying the principle drawn from the Supreme Court's interpretation of section 159(2) of the Income-tax Act, the omission to serve every legal representative was treated as making the proceedings voidable at most, not void. The Tribunal's view that the Wealth-tax Officer lacked jurisdiction solely because all legal representatives had not been served was rejected. The question was answered in favour of the Revenue, the annulment of the assessments was not sustained, and the matter was remitted for reconsideration by the Wealth-tax Officer in line with the first appellate authority's directions. en-us Wed, 29 Nov 2000 00:00:00 +0530 Wed, 15 Jul 2009 12:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14340 Partial service of notice on the legal representatives of a deceased assessee did not, by itself, render the wealth-tax assessment void for want of jurisdiction. Applying the principle drawn from the Supreme Court's interpretation of section 159(2) of the Income-tax Act, the omission to serve every legal representative was treated as making the proceedings voidable at most, not void. The Tribunal's view that the Wealth-tax Officer lacked jurisdiction solely because all legal representatives had not been served was rejected. The question was answered in favour of the Revenue, the annulment of the assessments was not sustained, and the matter was remitted for reconsideration by the Wealth-tax Officer in line with the first appellate authority's directions. Case-Laws Wealth-tax Wed, 29 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14340