https://www.taxtmi.com/caselaws?id=22243 A recall application under the Estate Duty Act was rejected because the asserted non-appearance of counsel did not justify reopening the earlier dismissal order. The court noted a separate challenge to whether the assessment was provisional rather than final, but treated that point as unnecessary to decide. Even on the assumption that the provisional assessment was without jurisdiction, that would not affect the power to make the final assessment, so the characterisation issue was academic for the recall request. The earlier order therefore remained undisturbed. en-us Sat, 28 Jul 1990 00:00:00 +0530 Tue, 08 Dec 2009 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22243 A recall application under the Estate Duty Act was rejected because the asserted non-appearance of counsel did not justify reopening the earlier dismissal order. The court noted a separate challenge to whether the assessment was provisional rather than final, but treated that point as unnecessary to decide. Even on the assumption that the provisional assessment was without jurisdiction, that would not affect the power to make the final assessment, so the characterisation issue was academic for the recall request. The earlier order therefore remained undisturbed. Case-Laws Income Tax Sat, 28 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22243