https://www.taxtmi.com/caselaws?id=409985 Where reassessment notice was issued to only some legal heirs of a deceased assessee, the matter could not be decided without notice to all heirs and a proper hearing. The first appellate authority had dismissed the appeal as time-barred without condoning delay or examining the merits, but the record showed that the reassessment itself suffered from incomplete service on all legal representatives. The proper course was de novo consideration after issuing notice to every legal heir and granting a reasonable opportunity of being heard. The matter was therefore restored to the assessing authority for fresh adjudication. en-us Wed, 23 Jun 2021 00:00:00 +0530 Thu, 22 Jul 2021 08:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409985 Where reassessment notice was issued to only some legal heirs of a deceased assessee, the matter could not be decided without notice to all heirs and a proper hearing. The first appellate authority had dismissed the appeal as time-barred without condoning delay or examining the merits, but the record showed that the reassessment itself suffered from incomplete service on all legal representatives. The proper course was de novo consideration after issuing notice to every legal heir and granting a reasonable opportunity of being heard. The matter was therefore restored to the assessing authority for fresh adjudication. Case-Laws Income Tax Wed, 23 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409985