https://www.taxtmi.com/caselaws?id=17810 Assessment framed in the name of a deceased assessee was challenged where an original return had been filed by the deceased and a revised return later filed by the widow and legal heir. The Commissioner (Appeals) treated assessment in the deceased's name as a rectifiable defect because the legal heirs had been represented, while the Tribunal annulled the assessment on the view that it could be made only against the legal heirs after the revised return. Faced with these competing findings, the High Court directed the Tribunal to state the case and refer the question of law whether the annulment of the assessment for 1988-89 was correct in law. en-us Mon, 26 Aug 1996 00:00:00 +0530 Thu, 24 Sep 2009 18:27:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17810 Assessment framed in the name of a deceased assessee was challenged where an original return had been filed by the deceased and a revised return later filed by the widow and legal heir. The Commissioner (Appeals) treated assessment in the deceased's name as a rectifiable defect because the legal heirs had been represented, while the Tribunal annulled the assessment on the view that it could be made only against the legal heirs after the revised return. Faced with these competing findings, the High Court directed the Tribunal to state the case and refer the question of law whether the annulment of the assessment for 1988-89 was correct in law. Case-Laws Income Tax Mon, 26 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17810