https://www.taxtmi.com/caselaws?id=372754 The court ruled in favor of the petitioner, holding that she was not liable as an assessee under the Income Tax Act, 1961 for the assessment year 2010-11. The court found that the petitioner did not meet the definition of a "relative" as per the Act and that her connection to the deceased assessee was insufficient to justify the assessment order and demand notice. Consequently, the court allowed the writ petition, quashed the proceedings against the petitioner, and closed the related miscellaneous petition without costs. en-us Tue, 04 Dec 2018 00:00:00 +0530 Fri, 28 Dec 2018 11:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372754 The court ruled in favor of the petitioner, holding that she was not liable as an assessee under the Income Tax Act, 1961 for the assessment year 2010-11. The court found that the petitioner did not meet the definition of a "relative" as per the Act and that her connection to the deceased assessee was insufficient to justify the assessment order and demand notice. Consequently, the court allowed the writ petition, quashed the proceedings against the petitioner, and closed the related miscellaneous petition without costs. Case-Laws Income Tax Tue, 04 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372754