https://www.taxtmi.com/caselaws?id=169101 The assessment made in the name of a deceased person was annulled as non est and void ab initio because assessments can only be made through legal representatives. The Tribunal dismissed the Revenue's appeal due to the tax effect being below the limit set by the Central Board of Direct Taxes. The Commissioner of Income-tax (Appeals) decision to annul the assessment was upheld, emphasizing the necessity of following proper procedures in assessments and the impact of tax effect limits on appeal maintainability. Both the Revenue's appeal and the assessee's cross-objection were dismissed, affirming the annulment of the assessment. en-us Mon, 23 Dec 2013 00:00:00 +0530 Mon, 06 Apr 2015 21:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169101 The assessment made in the name of a deceased person was annulled as non est and void ab initio because assessments can only be made through legal representatives. The Tribunal dismissed the Revenue's appeal due to the tax effect being below the limit set by the Central Board of Direct Taxes. The Commissioner of Income-tax (Appeals) decision to annul the assessment was upheld, emphasizing the necessity of following proper procedures in assessments and the impact of tax effect limits on appeal maintainability. Both the Revenue's appeal and the assessee's cross-objection were dismissed, affirming the annulment of the assessment. Case-Laws Income Tax Mon, 23 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169101