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<h1>Appeal Abated: Sole Appellant's Death Date Unknown</h1> <h3>P.P. MENON Versus COMMISSIONER OF INCOME TAX, COCHIN</h3> The Supreme Court ruled that the appeal is abated due to the death of the sole appellant, with the exact date of death being unknown. The order was issued ... Capital gain - period of holding - whether the assets sold by assessee, viz., the hospital building and land on April 18, 2001 is a short-term capital gain or a long-term capital gain as claimed by him? - HELD THAT:- Counsel for the appellant submits that the sole appellant has expired and he is not in a position to state the exact date on which the appellant has expired as no instructions are forthcoming for quite some time. In that sense, the appeal may be treated as abated. Ordered accordingly. The Supreme Court ruled that the appeal is abated as the sole appellant has passed away, and the exact date of death is unknown. The order was made by HON'BLE MR. JUSTICE A.M. KHANWILKAR And HON'BLE MR. JUSTICE DINESH MAHESHWARI.