Tag Archives: Notice to all legal representatives

Notice not served to all legal representatives to initiate reassessment proceedings against deceased person : ITAT

By | May 21, 2018

The rights and interest of the LRs in the estate of the deceased cannot be taken away from them without giving them a proper opportunity of defending their rights and interest, in accordance with the natural justice principle of audi alterem partem, as held in ‘Umedram’ It is held that the initiation of reassessment proceedings, in the… Read More »