https://www.taxtmi.com/caselaws?id=25977 The court found that the assessment completed by the Income-tax Officer (ITO) without serving notice to all legal representatives of the deceased assessee was invalid. The Appellate Assistant Commissioner (AAC) was justified in annulling the assessment as the assessments should have been made in the name of the rightful legal representative, Smt. Dayawati Gupta. The Tribunal upheld the AAC's decision, stating that the assessments were rightly annulled due to procedural irregularities. The court emphasized that the assessment should have been set aside for being redone de novo rather than being annulled. en-us Fri, 26 Jul 1985 00:00:00 +0530 Tue, 02 Feb 2010 10:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25977 The court found that the assessment completed by the Income-tax Officer (ITO) without serving notice to all legal representatives of the deceased assessee was invalid. The Appellate Assistant Commissioner (AAC) was justified in annulling the assessment as the assessments should have been made in the name of the rightful legal representative, Smt. Dayawati Gupta. The Tribunal upheld the AAC's decision, stating that the assessments were rightly annulled due to procedural irregularities. The court emphasized that the assessment should have been set aside for being redone de novo rather than being annulled. Case-Laws Income Tax Fri, 26 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25977