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W.T.AS. NOS.246(IB) TO 255(IB) OF 2001-2002, DECIDED ON 27TH FEBRUARY, 2003. versus W.T.AS. NOS.246(IB) TO 255(IB) OF 2001-2002, DECIDED ON 27TH FEBRUARY, 2003.

Section 16 (2) Wealth Tax Rules, 1963, R8 (3) of the Income Tax Ordinance of the 16th Income Tax Ordinance (1979), passed on to one of the only legal heirs of the case who died during the review of the legal heritage. Represented from In the case of the late appraisal by the same authorized representative, the first appellate authority had decided that for all further proceedings, all the legal heirs of the Assisi should take notice, rather than dissociate the Assessment Order. Is. Legal status was not fulfilled as the legal heir was required to decide on the matter to inform his competent representative of the Assassin's Officer's notice or other legal heirs of the Assisi to raise objections during the proceedings. That the other legal heirs were not being represented, in the absence of such notice of probation, the Assuming Officer may rightly assume that the deceased Assamese had only one legacy represented. The current case was being done by an unauthorized or defective service or an heir's non-service case which showed that he was not properly served or was served. This is precisely because a lie can be dealt with by the authorized representative of the reviewer as it is possible where the remaining legal heirs of the examiner are not represented and in this case it is possible They are not served by any notice. This case was not identified but the legal representative of the case represented the case only best advocate from Shujabad lawyer