https://www.taxtmi.com/caselaws?id=428096 The Bombay High Court allowed the appellant to amend the memo of appeal to include the issue of the deceased assessee, Ms. Ranjana Pala. The Court noted the death certificate confirming Ms. Pala's passing in Singapore and deemed proceedings against a deceased person as legally invalid. Despite the issue not being raised before the Tribunal, the High Court remanded the matter for fresh consideration specifically on this limited issue. The Tribunal was instructed to review the matter within four months, and the appeal was ultimately disposed of, concluding the legal proceedings. en-us Fri, 16 Sep 2022 00:00:00 +0530 Fri, 23 Sep 2022 08:26:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428096 The Bombay High Court allowed the appellant to amend the memo of appeal to include the issue of the deceased assessee, Ms. Ranjana Pala. The Court noted the death certificate confirming Ms. Pala's passing in Singapore and deemed proceedings against a deceased person as legally invalid. Despite the issue not being raised before the Tribunal, the High Court remanded the matter for fresh consideration specifically on this limited issue. The Tribunal was instructed to review the matter within four months, and the appeal was ultimately disposed of, concluding the legal proceedings. Case-Laws Income Tax Fri, 16 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428096