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COMMISSIONER INCOME TAX versus MST. KUNDAN BIBI


Notices under Section 16 (4) and 27 Taxes Tax Act 1963, under review of property under section 16 (4), Wealth Tax Act, 1963, were issued to the reviewer under the property, rather than to his legal heirs. In which a person is needed. The file return was a basic notice that the entire structure of the assessment was based, so strict compliance with Section 16 (4) was required and it was stated that the section had to be strictly bound that notices were not issued on the names of the deceased's heirs. Done. The scrutiny, evaluation, standing of their names had no legal effect. Legal heirs have the right to issue assessment notices on their names to enable them to file appropriate representation so that the department can legally review the victims. To begin a new action against heritage. The law, after sending them the appropriate notice, \ r \ n \ r \ n

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