https://www.taxtmi.com/caselaws?id=63513 The Tribunal allowed the appeal, annulling the assessment as the assessment proceedings did not include all legal representatives, and the ITO did not prove that Laxmi Chand managed the deceased's entire estate. The Tribunal stressed the necessity to annul such assessments rather than simply directing fresh proceedings, citing the requirement for full representation of the deceased's estate by all legal representatives. en-us Fri, 29 Nov 1985 00:00:00 +0530 Mon, 31 Jan 2011 14:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63513 The Tribunal allowed the appeal, annulling the assessment as the assessment proceedings did not include all legal representatives, and the ITO did not prove that Laxmi Chand managed the deceased's entire estate. The Tribunal stressed the necessity to annul such assessments rather than simply directing fresh proceedings, citing the requirement for full representation of the deceased's estate by all legal representatives. Case-Laws Income Tax Fri, 29 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63513