https://www.taxtmi.com/caselaws?id=274770 The Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision directing the Assessing Officer to assess income in the name of legal heirs. The Revenue's appeals were dismissed as the tax effect fell below the threshold limit set by CBDT Circular Instructions, emphasizing the need for careful consideration before filing appeals based on tax thresholds. The judgment highlighted issues of legal representation under the Income Tax Act and the importance of assessing cases on their merits. en-us Mon, 23 Apr 2018 00:00:00 +0530 Sat, 01 Sep 2018 05:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274770 The Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision directing the Assessing Officer to assess income in the name of legal heirs. The Revenue's appeals were dismissed as the tax effect fell below the threshold limit set by CBDT Circular Instructions, emphasizing the need for careful consideration before filing appeals based on tax thresholds. The judgment highlighted issues of legal representation under the Income Tax Act and the importance of assessing cases on their merits. Case-Laws Income Tax Mon, 23 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274770