https://www.taxtmi.com/caselaws?id=26382 A person who is an accountable person and has an interest in the deceased's estate may invoke the appeal remedy under section 62 of the Estate Duty Act, 1953, because the statutory right is available to challenge the assessment notwithstanding that another accountable person may have filed the return earlier. Non-furnishing of the assessment order and demand notice cannot be used to defeat that appeal or render it incompetent where the appellant had sought those documents and was not supplied with them. The stated position thus confirms locus to appeal and protects the statutory remedy from being nullified by withheld assessment records. en-us Thu, 06 Feb 1986 00:00:00 +0530 Thu, 04 Feb 2010 15:44:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26382 A person who is an accountable person and has an interest in the deceased's estate may invoke the appeal remedy under section 62 of the Estate Duty Act, 1953, because the statutory right is available to challenge the assessment notwithstanding that another accountable person may have filed the return earlier. Non-furnishing of the assessment order and demand notice cannot be used to defeat that appeal or render it incompetent where the appellant had sought those documents and was not supplied with them. The stated position thus confirms locus to appeal and protects the statutory remedy from being nullified by withheld assessment records. Case-Laws Income Tax Thu, 06 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26382