Assessment Order Invalidated Due to Flaw: Notice Must Be Issued to All Heirs for Fair Hearing in Tax Proceedings.

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....Liability of legal representative (LR) of deceased - validity of assessment order passed u/s 147 against only one LR - The High Court held that the impugned assessment order is liable to be quashed due to procedural irregularities. Show cause notice was issued to all legal heirs after the assessment order, indicating a procedural flaw. - The Court directs the continuation of proceedings after issuing show cause notice to all legal heirs and providing them with a necessary opportunity of hearing.....