2010 (1) TMI 866

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....ar 2000-01 is directed against order of CIT (Appeals) canceling assessment made in this case as all the legal representatives of the deceased were not brought on record. 2. The facts of the case are that land of one late Sh.Amarjeet Singh s/o Sh.Hira Singh, resident of Faridabad was acquired by HUDA. He was paid compensation, which was subsequently enhanced by appellate authority. However, befo....

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.... u/s 80L Rs.12,000 Total income Rs.44,37,115 Or Rs.44,37,120" 3. The assessee impugned above assessment in appeal before the ld. CIT (Appeals) and placed reliance on the Ration Card of the deceased to show that besides widow Smt. Seema Singh, the deceased has two daughters Ms Ambika Singh and Advika Singh and a son Aryaman Veer Singh. It was argued that notice u/s 148 was not ser....

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.... Assessing Officer and that Smt. Seema Singh had participated in the proceedings and therefore, entire estate of the deceased was represented. The learned Departmental Representative placed reliance on the following decisions: i) ITO vs. Shahid Atiq 89 ITD 489(Del), ii) CIT vs. Chandra Mohan Verma 244 ITR 430(All), iii) A.K.M.Govindaswamy Chettiar (Decd.) and Others vs. ITO 244 ITR 559 (M....

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.... merely by reason of any mistake, defect or omission in such return of income, assessment, notice, summons or other proceeding if such return of income, assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act.]" 7. In the present case, if the three children were minors and were to be represented in, proceed....