https://www.taxtmi.com/caselaws?id=66701 The Tribunal affirmed its decision that the assessment order made in the name of a deceased person was a nullity, despite the involvement of legal representatives. The Tribunal rejected the revenue's argument to recall the order under section 254(2) for rectification, emphasizing its limited power to rectify apparent mistakes and inability to rewrite its decision. The Tribunal maintained that the assessment order naming the deceased was invalid and could not be rectified, ultimately rejecting the revenue's petition and upholding the declaration of nullity. en-us Fri, 30 Jan 2004 00:00:00 +0530 Tue, 18 Jun 2013 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66701 The Tribunal affirmed its decision that the assessment order made in the name of a deceased person was a nullity, despite the involvement of legal representatives. The Tribunal rejected the revenue's argument to recall the order under section 254(2) for rectification, emphasizing its limited power to rectify apparent mistakes and inability to rewrite its decision. The Tribunal maintained that the assessment order naming the deceased was invalid and could not be rectified, ultimately rejecting the revenue's petition and upholding the declaration of nullity. Case-Laws Wealth-tax Fri, 30 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66701