9911796707
TMI Blog2004 (9) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... h Ram Swarup moved the Reference Court (Additional District Judge, Delhi) in LAC No. 134 of 1990. It transpires that during the pendency of those proceedings, Sheesh Ram died on August 3, 1986. His seven legal heirs were brought on record in the proceedings before the Additional District Judge, Delhi, who ultimately made an order on January 25, 1994; awarding compensation for the lands acquired at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence of the order dated February 25, 2002, pursuant to a notice issued under section 148 of the Act. But, we find that the notice under section 148 was issued in the name of Sheesh Ram when he was no more. In other words, it was a notice issued to a dead person. Obviously, the notice could not have been served upon the deceased. Moreover, there is nothing on record to show that the notice under se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice as well as the mandatory provisions contained in section 148. The principle of audi alteram partem ought to have been followed by the Revenue. On this ground, we quash the notice of demand, the notice dated June 19, 2003 as also the order of assessment dated March 17, 2003, and the order of penalty. In other words, all proceedings, notices, orders pursuant to the said notice under section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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