https://www.taxtmi.com/caselaws?id=298466 The court allowed the appellant's application seeking condonation of an 84-day delay in filing the appeal. It found the cause shown for the delay sufficient and proceeded to set aside the impugned order due to errors in issuing a notice to a deceased person under the Income Tax Act. The appeal was allowed, the order confirming the Appellate Commissioner's decision was annulled, and the matter was remanded back to the Assessing Officer for reassessment, emphasizing the deceased status of the assessee. The judgment emphasizes the importance of procedural compliance and accuracy in tax assessments, ensuring fair treatment for all parties. en-us Tue, 03 Sep 2019 00:00:00 +0530 Wed, 03 Nov 2021 02:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298466 The court allowed the appellant's application seeking condonation of an 84-day delay in filing the appeal. It found the cause shown for the delay sufficient and proceeded to set aside the impugned order due to errors in issuing a notice to a deceased person under the Income Tax Act. The appeal was allowed, the order confirming the Appellate Commissioner's decision was annulled, and the matter was remanded back to the Assessing Officer for reassessment, emphasizing the deceased status of the assessee. The judgment emphasizes the importance of procedural compliance and accuracy in tax assessments, ensuring fair treatment for all parties. Case-Laws Income Tax Tue, 03 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298466