https://www.taxtmi.com/caselaws?id=17117 The High Court of Madhya Pradesh upheld the Tribunal's decision, ruling in favor of the assessee. The assessment order was deemed void for not including the legal heirs of the deceased, and it was determined that the assessment should proceed under section 159(2) of the Income-tax Act. The court dismissed the Revenue's appeal and affirmed the Tribunal's decision, emphasizing the need for natural justice in allowing the legal representatives to present their case in the assessment proceedings. en-us Thu, 15 Feb 1996 00:00:00 +0530 Tue, 15 Sep 2009 12:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17117 The High Court of Madhya Pradesh upheld the Tribunal's decision, ruling in favor of the assessee. The assessment order was deemed void for not including the legal heirs of the deceased, and it was determined that the assessment should proceed under section 159(2) of the Income-tax Act. The court dismissed the Revenue's appeal and affirmed the Tribunal's decision, emphasizing the need for natural justice in allowing the legal representatives to present their case in the assessment proceedings. Case-Laws Income Tax Thu, 15 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17117