1998 (12) TMI 26

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....K. V. Ramalingam Chettiar, now deceased, was an assessee and he was a partner in a firm by name K. Velayutham Chettiar Sons and Co., in the status of a Hindu undivided family. The assessee claimed during the course of-assessment year 1981-82 that a sum of Rs. 22,000 received by him should be assessed in his individual capacity and he also claimed standard deduction under section 16(i) of the Incom....

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....the Appellate Tribunal. A notice of the hearing of the tax case petition was served on the legal heir of the deceased assessee on February 30, 1990. There was no representation on behalf of the respondent-assessee today. Her name was also called even then, there was no representation. Mr. C. V. Rajan, learned counsel appearing for the Revenue, brought to the notice of this court the decision of....