1980 (7) TMI 136

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.... and 31st March, 1967 respectively. The assessments have been framed under s. 16(3) of the WT Act, 2. All the assessees have an interest in the subject matter of appeal compensation receivable/received in their capacity as legal heirs in the land owned by the late Khargeswar Goswami, the subject matter having been assessed in the hands of the assesses as movable assets; more so we have been addre....

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....assessees as to the notices for the dates of hearings having not been properly served on them, as such the assessees could not have complied with the terms of notices fixing the date of hearings before the AAC who has in the impugned orders observed as under: "The appeals are fixed for hearing on 26th June, 1979. However, there was no compliance. It was re-fixed on 15th Oct., 1979. On that day al....