1987 (2) TMI 102

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....under the following titles: "Late Shri C.B. Taraporewala by his Legal heirs (1) Mrs. Nargis Minoo Mehta (2) Dr. J.C. Taraporewala (3) Miss Homa C. Taraporewala  Now Mrs. Homa D. Watcha (4) Mr. N.C. Taraporewala  C/o. F.D. Mehta & Co., Standard Bldg.  D.N. Road,  Bombay 1". Thereafter, the WTO observed in his assessment order as under: "As the Legal heirs of....

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....ted on merits that the only property which was left behind by the deceased was taken over by the Government to recover the huge tax arrears immediately after the death of the deceased. The AAC cancelled the assessment under s. 16(5) stating— "The order does not indicate as to when the said notice was issued and as to when it was served and on whom the same was served. It is also not known fro....

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.... under s. 17 is stated to have been served is not one of the legal heirs mentioned in the assessment order. There is no material to show that though he was the son-in-law, he was one of the legal heirs either by the virtue of testamentary or non-testamentary succession. Therefore, it has to be held that no valid notice under s. 17 was served on the entity on which the assessment has been made. ....

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....herefore, that factor should not be gone into by us. However, this is a fact mention in the order of the AAC and as such the legal consequences which flow therefrom necessarily have to be taken note of and cannot be ignored. We have therefore, only proceeded to draw the legal inference from the material already on record. 6. Yet another ground urged by the assessee was that there was no warrant....