https://www.taxtmi.com/caselaws?id=335754 The court ruled in favor of the appellant, holding that the legal representative of a deceased assessee cannot be held liable to pay interest on the assessed amount under the Wealth Tax Act, 1957 if the deceased did not file the return during their lifetime. The court interpreted the relevant sections of the Act and concluded that the legislative intent was not to impose additional liabilities on legal representatives in such cases. The appeals were allowed in favor of the assessee with no costs. en-us Tue, 29 Nov 2016 00:00:00 +0530 Thu, 08 Dec 2016 18:11:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335754 The court ruled in favor of the appellant, holding that the legal representative of a deceased assessee cannot be held liable to pay interest on the assessed amount under the Wealth Tax Act, 1957 if the deceased did not file the return during their lifetime. The court interpreted the relevant sections of the Act and concluded that the legislative intent was not to impose additional liabilities on legal representatives in such cases. The appeals were allowed in favor of the assessee with no costs. Case-Laws Wealth-tax Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335754