https://www.taxtmi.com/caselaws?id=29155 The High Court directed the Tribunal to refer the question of law regarding the validity of annulling the assessment against a deceased assessee for its opinion. The Court found the assessment proceedings against the deceased assessee, despite being an error or oversight by the Income Tax Officer, did not automatically become non est. It emphasized the importance of raising relevant legal points before the Tribunal for consideration. The High Court allowed the petition and directed the Tribunal to refer the question of law to the High Court for its opinion. en-us Mon, 28 Jul 1980 00:00:00 +0530 Thu, 11 Mar 2010 11:45:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29155 The High Court directed the Tribunal to refer the question of law regarding the validity of annulling the assessment against a deceased assessee for its opinion. The Court found the assessment proceedings against the deceased assessee, despite being an error or oversight by the Income Tax Officer, did not automatically become non est. It emphasized the importance of raising relevant legal points before the Tribunal for consideration. The High Court allowed the petition and directed the Tribunal to refer the question of law to the High Court for its opinion. Case-Laws Income Tax Mon, 28 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29155