https://www.taxtmi.com/caselaws?id=75734 The court set aside the assessment order and notice of demand made in the name of a deceased person for the assessment year 1972-73, finding that the Assessing Officer had wrongly reopened the assessment after the limitation period had expired. The court emphasized the importance of following statutory procedures and limitations in tax assessments, ultimately ruling in favor of the assessee due to procedural errors and incorrect application of legal provisions. en-us Wed, 11 Feb 2009 00:00:00 +0530 Thu, 31 Jan 2013 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75734 The court set aside the assessment order and notice of demand made in the name of a deceased person for the assessment year 1972-73, finding that the Assessing Officer had wrongly reopened the assessment after the limitation period had expired. The court emphasized the importance of following statutory procedures and limitations in tax assessments, ultimately ruling in favor of the assessee due to procedural errors and incorrect application of legal provisions. Case-Laws Income Tax Wed, 11 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75734