JUDGMENT

B.P. Jeevan Reddy, J.-These appeals are preferred against the judgment of the Gauhati High Court answering the following question in favour of the assessee and against the revenue :

"Whether on the facts and in the circumstances of the case, the Tribunal was correct in holding that non-service of notice under Section 143(2) of the Income-tax Act, 1961, against nine out of the ten legal representatives of the deceased Shri B.N. Singh did not invalidate the assessment orders of the Income-tax Officer relating to the assessment years 1965-66, 1966-67 and 1967-68 and that it was at best an irregularity for which the Appellate Assistant Commissioner was justified in setting aside the assessments and it was not a case fit for cancellation of the assessments"?

2. One B.N. Singh had extensive business interests. He did not file a return for the Assessment Years 1965-66, 1966-67 and 1967-68. He died on April 16, 1967. He left behind ten legal representatives comprising three windows, four sons and three daughters. The eldest son, Jai Prakash Singh, filed the returns for the said three assessment years on March 17, 1970, November 12, 1970 and October 27, 1971 respectively. The return