Commissioner Of Income Tax vs Jai Prakash Singh

Authority: Supreme Court Date: 1996-03-13 AY: 1965-66, 1966-67, 1967-68 Section: 143, 159 Acts: Income Tax Act 1961, Code of Civil Procedure 1908 Result: Revenue Citation: (1996) 132 CTR (SC) 262 : (1996) 219 ITR 737 (SC) : (1996) 85 TAXMAN 407 Justices: B.P. Jeevan Reddy & S.B. Majmudar, JJ. Appeal No: Civil Appeal Nos. 2542-2544 of 1977*
Whether non-service of notice under section 143(2) of the Income Tax Act, 1961, against nine out of ten legal representatives of a deceased assessee invalidates the assessment orders as null and void or merely constitutes an irregularity --- Held: It constitutes an irregularity, not nullity.

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