https://www.taxtmi.com/caselaws?id=18704 The court affirmed the Tribunal's decision to annul the assessment order due to the failure to serve notice on the legal heir before finalizing the assessment, rendering the order invalid and not curable under section 154. The court rejected the reference application under section 256(1) of the Income-tax Act, agreeing with the Tribunal that the questions of law proposed did not arise from the Tribunal's order. The judgment emphasized the necessity of identifying legal heirs in cases of the assessee's death to ensure a valid assessment process. en-us Wed, 29 Nov 1995 00:00:00 +0530 Sat, 31 Oct 2009 13:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18704 The court affirmed the Tribunal's decision to annul the assessment order due to the failure to serve notice on the legal heir before finalizing the assessment, rendering the order invalid and not curable under section 154. The court rejected the reference application under section 256(1) of the Income-tax Act, agreeing with the Tribunal that the questions of law proposed did not arise from the Tribunal's order. The judgment emphasized the necessity of identifying legal heirs in cases of the assessee's death to ensure a valid assessment process. Case-Laws Income Tax Wed, 29 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18704