https://www.taxtmi.com/caselaws?id=35064 The High Court dismissed the Revenue's appeal against the ITAT's decision, affirming that assessments based on a return filed after the assessee's death are null and void. The Court held that without proper authorization from the deceased assessee or legal heirs, the assessment was invalid under the Income Tax Act provisions. As the return was not signed or verified by authorized persons, the Court upheld the decision that no valid assessment could be made in such circumstances. Consequently, the appeal was dismissed, and no significant legal issues were identified for further consideration. en-us Thu, 17 Jul 2008 00:00:00 +0530 Tue, 15 Dec 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35064 The High Court dismissed the Revenue's appeal against the ITAT's decision, affirming that assessments based on a return filed after the assessee's death are null and void. The Court held that without proper authorization from the deceased assessee or legal heirs, the assessment was invalid under the Income Tax Act provisions. As the return was not signed or verified by authorized persons, the Court upheld the decision that no valid assessment could be made in such circumstances. Consequently, the appeal was dismissed, and no significant legal issues were identified for further consideration. Case-Laws Income Tax Thu, 17 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35064