https://www.taxtmi.com/caselaws?id=289751 The appeal was dismissed as abated due to the significant delay in the Revenue's action following the death of the assessee. Despite the Revenue's claim of unawareness, evidence presented by the deceased's son indicated prior knowledge of the death. The Court emphasized the necessity of timely proceedings and rejected the applications to set aside the abatement and condone the delay. The judgment highlights the importance of prompt and efficient handling of legal matters, particularly in cases involving the death of a party. en-us Wed, 23 May 2018 00:00:00 +0530 Wed, 19 Aug 2020 16:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289751 The appeal was dismissed as abated due to the significant delay in the Revenue's action following the death of the assessee. Despite the Revenue's claim of unawareness, evidence presented by the deceased's son indicated prior knowledge of the death. The Court emphasized the necessity of timely proceedings and rejected the applications to set aside the abatement and condone the delay. The judgment highlights the importance of prompt and efficient handling of legal matters, particularly in cases involving the death of a party. Case-Laws Income Tax Wed, 23 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289751