https://www.taxtmi.com/caselaws?id=17793 The Kerala HC held that rectification was justified where an estate had been consistently assessed in earlier and later years as belonging to the legal heirs as tenants-in-common under the Indian Succession Act, 1925. A solitary assessment year could not be treated differently as an individual status without proper legal basis, especially when the record supported the settled position reflected in the concluded assessments for other years. The court found the refusal to correct the assessment unsustainable and directed the assessment to conform to the tenants-in-common status of the legal heirs. en-us Mon, 06 Jan 1997 00:00:00 +0530 Thu, 24 Sep 2009 17:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17793 The Kerala HC held that rectification was justified where an estate had been consistently assessed in earlier and later years as belonging to the legal heirs as tenants-in-common under the Indian Succession Act, 1925. A solitary assessment year could not be treated differently as an individual status without proper legal basis, especially when the record supported the settled position reflected in the concluded assessments for other years. The court found the refusal to correct the assessment unsustainable and directed the assessment to conform to the tenants-in-common status of the legal heirs. Case-Laws Income Tax Mon, 06 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17793