https://www.taxtmi.com/caselaws?id=151388 The Tribunal upheld the Commissioner's decision to cancel the assessment made in the status of representative assessee for the years 1994-95 and 1995-96. The Revenue's appeals were dismissed as the Tribunal found that the assessee could not be considered a representative assessee of the legal heirs of the deceased due to the limited connection between the assessee and the deceased, which was solely related to a land transaction and did not establish a business connection with the legal heirs. The provisions of sections 160(1)(i) and 163(1) were deemed inapplicable in this case. en-us Tue, 13 Apr 2010 00:00:00 +0530 Wed, 05 Jun 2013 13:19:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151388 The Tribunal upheld the Commissioner's decision to cancel the assessment made in the status of representative assessee for the years 1994-95 and 1995-96. The Revenue's appeals were dismissed as the Tribunal found that the assessee could not be considered a representative assessee of the legal heirs of the deceased due to the limited connection between the assessee and the deceased, which was solely related to a land transaction and did not establish a business connection with the legal heirs. The provisions of sections 160(1)(i) and 163(1) were deemed inapplicable in this case. Case-Laws Income Tax Tue, 13 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151388