Supreme Court · 1996 INSC 378 · Decided 13 March 1996
Commissioner of Income Tax, Shillong v. Jai Prakash Singh
- Court
- Supreme Court of India
- Citation
- 1996 INSC 378 · [1996] 3 S.C.R. 377
- Case number
- CIVIL APPEAL No. 2542/1977
- Decided
- 13 March 1996
- Bench
- B.P. JEEVAN REDDY, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 142(1), 143(2)
Headnote
B Income Tax Act, 1961 : -;· Ss.2(7),2(29), 142, 143, 159-Assessee-'Legal representatives'-Assess- ment-Service of notice-Assessee died without filing retum~ne of legal c representatives filing retums-Notice served upon him but not issued to other legal representatives-Assessment orders to se11'e or any defect in notices 111ay render assessnient order irregular but not void or illegal. D The assessee, who had not filed returns for the assessment years ~ 1965-66, 1966-67 amH967-68, died in 1967 leaving behind his legal repre- sentatives. The eldest son' J' filed the returns for
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