https://www.taxtmi.com/caselaws?id=29363 The High Court held that the Commissioner (Appeals) lacked the authority to cancel assessments of a deceased individual and refund taxes while considering the widow's appeal. The assessments of the deceased were deemed void and illegal, with the court emphasizing that the Commissioner exceeded his jurisdiction by intervening in the deceased individual's assessments. The court ruled in favor of the tax authorities, directing each party to bear their own costs in the reference. en-us Tue, 15 Dec 1981 00:00:00 +0530 Fri, 12 Mar 2010 13:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29363 The High Court held that the Commissioner (Appeals) lacked the authority to cancel assessments of a deceased individual and refund taxes while considering the widow's appeal. The assessments of the deceased were deemed void and illegal, with the court emphasizing that the Commissioner exceeded his jurisdiction by intervening in the deceased individual's assessments. The court ruled in favor of the tax authorities, directing each party to bear their own costs in the reference. Case-Laws Income Tax Tue, 15 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29363