https://www.taxtmi.com/caselaws?id=60797 The tribunal upheld the AAC's decision, ruling the reassessment proceedings invalid due to various legal deficiencies. The reassessment under Section 147(a) was deemed unjustified as the assessee had disclosed all material facts. Income of minors could not be included in their father's hands under Section 64(1)(iii) pre-amendment. Notice addressed to a deceased person was invalid, and serving notices to all legal heirs was necessary. The reassessment was canceled due to these flaws, with the revenue's appeal dismissed. en-us Tue, 24 Aug 1982 00:00:00 +0530 Sat, 08 Jan 2011 11:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60797 The tribunal upheld the AAC's decision, ruling the reassessment proceedings invalid due to various legal deficiencies. The reassessment under Section 147(a) was deemed unjustified as the assessee had disclosed all material facts. Income of minors could not be included in their father's hands under Section 64(1)(iii) pre-amendment. Notice addressed to a deceased person was invalid, and serving notices to all legal heirs was necessary. The reassessment was canceled due to these flaws, with the revenue's appeal dismissed. Case-Laws Income Tax Tue, 24 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60797