https://www.taxtmi.com/caselaws?id=63522 The Tribunal concluded that the assessments were not in accordance with the law and annulled them. The assessments should have been framed on the executor of the Will of the deceased, not on the legal heirs, which constituted an illegality. The AAC's decision to set aside the assessments for all years was upheld, emphasizing the lack of proper framing of assessments. Other grounds raised by the appellant were considered irrelevant due to the annulment of the assessments. en-us Thu, 31 Dec 1981 00:00:00 +0530 Mon, 31 Jan 2011 14:54:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63522 The Tribunal concluded that the assessments were not in accordance with the law and annulled them. The assessments should have been framed on the executor of the Will of the deceased, not on the legal heirs, which constituted an illegality. The AAC's decision to set aside the assessments for all years was upheld, emphasizing the lack of proper framing of assessments. Other grounds raised by the appellant were considered irrelevant due to the annulment of the assessments. Case-Laws Wealth-tax Thu, 31 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63522