https://www.taxtmi.com/caselaws?id=6410 Wealth-tax proceedings against a deceased person's estate were held to be without statutory authority where the Wealth-tax Act did not permit assessment for the relevant year in the hands of the executors, rendering the assessment and appellate orders null and void. The Court also recognised that tax paid under mistake of law can be recovered in writ jurisdiction under article 226 where the foundational demand itself lacks authority of law. Limitation runs from discovery of the mistake, and the refund claim was not barred because the mistake was discovered only after the later decision clarifying the legal position. The tax recovery was therefore set aside and refund directed. en-us Fri, 23 Jun 1972 00:00:00 +0530 Sun, 06 Feb 2011 02:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6410 Wealth-tax proceedings against a deceased person's estate were held to be without statutory authority where the Wealth-tax Act did not permit assessment for the relevant year in the hands of the executors, rendering the assessment and appellate orders null and void. The Court also recognised that tax paid under mistake of law can be recovered in writ jurisdiction under article 226 where the foundational demand itself lacks authority of law. Limitation runs from discovery of the mistake, and the refund claim was not barred because the mistake was discovered only after the later decision clarifying the legal position. The tax recovery was therefore set aside and refund directed. Case-Laws Income Tax Fri, 23 Jun 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6410