https://www.taxtmi.com/caselaws?id=23637 The High Court of GAUHATI upheld the validity of assessment orders challenged by legal representatives of a deceased individual under the Income-tax Act. Despite incomplete notice to all legal representatives as required, the court found the assessment orders were not null and void. Relying on previous cases, the court emphasized the importance of diligent enquiry and representation of legal heirs. The court highlighted the necessity of notifying all legal representatives to bind the entire estate of the deceased but ultimately dismissed the petitions, stating that no failure of justice warranted setting aside the assessment orders based on incomplete notice. en-us Tue, 01 Aug 1989 00:00:00 +0530 Wed, 23 Dec 2009 10:10:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23637 The High Court of GAUHATI upheld the validity of assessment orders challenged by legal representatives of a deceased individual under the Income-tax Act. Despite incomplete notice to all legal representatives as required, the court found the assessment orders were not null and void. Relying on previous cases, the court emphasized the importance of diligent enquiry and representation of legal heirs. The court highlighted the necessity of notifying all legal representatives to bind the entire estate of the deceased but ultimately dismissed the petitions, stating that no failure of justice warranted setting aside the assessment orders based on incomplete notice. Case-Laws Income Tax Tue, 01 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23637