https://www.taxtmi.com/caselaws?id=22696 A forfeiture order passed against a person who had already died, without impleading his legal representatives, is a nullity in law. Because the proceedings affected property rights belonging to the deceased estate, the legal representatives were entitled to be heard before any final decision was taken. The absence of substitution created a fundamental procedural defect, so the order could not be sustained. The forfeiture order was set aside and the matter was remitted to the Competent Authority for fresh consideration after hearing the legal representatives. en-us Thu, 21 Feb 1991 00:00:00 +0530 Sat, 12 Dec 2009 13:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22696 A forfeiture order passed against a person who had already died, without impleading his legal representatives, is a nullity in law. Because the proceedings affected property rights belonging to the deceased estate, the legal representatives were entitled to be heard before any final decision was taken. The absence of substitution created a fundamental procedural defect, so the order could not be sustained. The forfeiture order was set aside and the matter was remitted to the Competent Authority for fresh consideration after hearing the legal representatives. Case-Laws Income Tax Thu, 21 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22696