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TMI Blog1987 (2) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) Mrs. Nargis Minoo Mehta (2) Dr. J.C. Taraporewala (3) Miss Homa C. Taraporewala Now Mrs. Homa D. Watcha (4) Mr. N.C. Taraporewala C/o. F.D. Mehta Co., Standard Bldg. D.N. Road, Bombay 1". Thereafter, the WTO observed in his assessment order as under: "As the Legal heirs of the assessee did not file the return voluntarily under s. 14(1) of the WT Act and as there was reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment to recover the huge tax arrears immediately after the death of the deceased. The AAC cancelled the assessment under s. 16(5) stating— "The order does not indicate as to when the said notice was issued and as to when it was served and on whom the same was served. It is also not known from the assessment order as to what follow up action was taken out by the WTO after he had issued the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. There is no material to show that though he was the son-in-law, he was one of the legal heirs either by the virtue of testamentary or non-testamentary succession. Therefore, it has to be held that no valid notice under s. 17 was served on the entity on which the assessment has been made. 4. Apart from this, the AAC has given clear finding that Shri C.B. Taraporewala passed away on 11th Feb., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AAC and as such the legal consequences which flow therefrom necessarily have to be taken note of and cannot be ignored. We have therefore, only proceeded to draw the legal inference from the material already on record. 6. Yet another ground urged by the assessee was that there was no warrant for taking the value of the property at Rs. 10 lakhs and odd when it was under the possession of the Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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