https://www.taxtmi.com/caselaws?id=23729 An order under section 61 of the Estate Duty Act was held appealable under section 62 where rectification affected the accountable person's liability to estate duty. Rectification proceedings against a deceased accountable person required notice to all legal representatives unless one was shown to represent the entire estate, so service on only one was insufficient and the proceedings were invalid. The dispute whether the deceased had only a half share or full interest in Hindu undivided family property was not a mistake apparent from the record, because it was debatable and required adjudication rather than simple correction. en-us Wed, 10 Jan 1990 00:00:00 +0530 Fri, 25 Dec 2009 16:13:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23729 An order under section 61 of the Estate Duty Act was held appealable under section 62 where rectification affected the accountable person's liability to estate duty. Rectification proceedings against a deceased accountable person required notice to all legal representatives unless one was shown to represent the entire estate, so service on only one was insufficient and the proceedings were invalid. The dispute whether the deceased had only a half share or full interest in Hindu undivided family property was not a mistake apparent from the record, because it was debatable and required adjudication rather than simple correction. Case-Laws Income Tax Wed, 10 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23729