https://www.taxtmi.com/caselaws?id=288714 The High Court of Calcutta ruled in favor of the petitioner, quashing invalid assessment orders that named the assessee as "successor-in-interest" without proper identification. The court found the rejection of objections under section 9 unjustified due to deficiencies in the assessment process. Emphasizing compliance with section 24B of the Income Tax Act, the court invalidated the assessment orders. Addressing jurisdiction under Article 226 of the Constitution, the court held that delayed objections did not bar relief and taxpayers are not obliged to timely point out revenue authorities' errors. The court ordered the refund of security furnished by the petitioner. en-us Thu, 22 Feb 1962 00:00:00 +0530 Wed, 24 Jun 2020 14:37:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288714 The High Court of Calcutta ruled in favor of the petitioner, quashing invalid assessment orders that named the assessee as "successor-in-interest" without proper identification. The court found the rejection of objections under section 9 unjustified due to deficiencies in the assessment process. Emphasizing compliance with section 24B of the Income Tax Act, the court invalidated the assessment orders. Addressing jurisdiction under Article 226 of the Constitution, the court held that delayed objections did not bar relief and taxpayers are not obliged to timely point out revenue authorities' errors. The court ordered the refund of security furnished by the petitioner. Case-Laws Income Tax Thu, 22 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288714