Reassessment framed in name of one legal heir is invalid; ITAT directs AO to issue notice to all legal heirs: ITAT

INCOME TAX : Where assessee died in 2010 but reassessment notice, in respect of non-disclosure of capital gain by assessee on sale of immovable properties in 2014, was served upon three legal heirs of assessee out of seven and assessment had been framed in name of one heir of assessee, in view of principle laid down by Supreme Court that each and every one of legal representatives of deceased, where these are several, is brought on record for proper constitution of suit or appeal,

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