https://www.taxtmi.com/caselaws?id=18121 The HC dismissed the reference in default because no representative appeared for the applicant/assessee, who was deceased, and no legal representatives were placed on record. The court declined to answer the substantive question about availability of section 7(4) benefits to an executrix-assessee who was sole legatee and occupant, and ordered the Tribunal to be informed of the dismissal for failure to take necessary steps. en-us Mon, 11 Mar 1996 00:00:00 +0530 Wed, 15 Oct 2025 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18121 The HC dismissed the reference in default because no representative appeared for the applicant/assessee, who was deceased, and no legal representatives were placed on record. The court declined to answer the substantive question about availability of section 7(4) benefits to an executrix-assessee who was sole legatee and occupant, and ordered the Tribunal to be informed of the dismissal for failure to take necessary steps. Case-Laws Wealth-tax Mon, 11 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18121