B.L. Hansaria, J.- These petitions by the legal representatives of one late Israil Khan challenge the validity of the assessment orders passed by the Income-tax Officer relating to different assessment years. The occasion for approaching this Court was the issue of notice to the legal representatives by the Tax Recovery Officer, Dibrugarh to pay the dues. The contention in all these writ petitions is that as all the legal representatives of late Israil Khan, who are said to be 0 in number, were not served with notices under section 143 (2) of the Income tax Act, hereinafter the Act, the assessments were null and void and no payment could be demanded on the basis of such assessment orders.

2. In so far as the factual aspect of the case is concerned, it may be stated that late Israil Khan died on 24.9.71 and was governed by Sunni School of Mohemmadan Law. It is also an admitted position that in all the proceedings one wife and 3 sons of late Israil Khan were-made parties and were served notices under section 143(2) of the Act. The contention of the writ petitioners however is that as Israil Khan had left 10 heirs issuance of notice on four of them did not satisfy the requirement of la

Click Here to Read the rest of this document