https://www.taxtmi.com/caselaws?id=15111 The High Court held that the Tribunal erred in quashing the assessments for the years 1971-72, 1973-74, 1975-76, and 1976-77. The Court found that the estate of the deceased, Sri G. P. Verma, was effectively represented by Sri Chandra Mohan Verma, one of the legal heirs, during the assessment proceedings. As no objections were raised by other heirs, the assessments were deemed valid. Therefore, the Court ruled against the assessee, stating that the assessments were conducted lawfully and dismissed the appeal without costs. en-us Thu, 22 Apr 1999 00:00:00 +0530 Mon, 03 Aug 2009 11:23:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15111 The High Court held that the Tribunal erred in quashing the assessments for the years 1971-72, 1973-74, 1975-76, and 1976-77. The Court found that the estate of the deceased, Sri G. P. Verma, was effectively represented by Sri Chandra Mohan Verma, one of the legal heirs, during the assessment proceedings. As no objections were raised by other heirs, the assessments were deemed valid. Therefore, the Court ruled against the assessee, stating that the assessments were conducted lawfully and dismissed the appeal without costs. Case-Laws Income Tax Thu, 22 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15111