https://www.taxtmi.com/caselaws?id=60283 In estate duty proceedings, assessment requires identification of all accountable persons and legal representatives, effective service of notice, and a fair hearing before liability is fixed. Where the record does not clearly establish who the accountable persons are, proceedings suffer from a procedural defect and cannot be safely sustained. The assessing authority must also independently ascertain the correct market value and underlying facts, rather than relying mechanically on the return. If the factual foundation and valuation enquiry are incomplete, the assessment is liable to be remitted for fresh consideration after due notice and proper enquiry. en-us Fri, 08 Feb 1985 00:00:00 +0530 Tue, 04 Jan 2011 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60283 In estate duty proceedings, assessment requires identification of all accountable persons and legal representatives, effective service of notice, and a fair hearing before liability is fixed. Where the record does not clearly establish who the accountable persons are, proceedings suffer from a procedural defect and cannot be safely sustained. The assessing authority must also independently ascertain the correct market value and underlying facts, rather than relying mechanically on the return. If the factual foundation and valuation enquiry are incomplete, the assessment is liable to be remitted for fresh consideration after due notice and proper enquiry. Case-Laws Income Tax Fri, 08 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60283