https://www.taxtmi.com/caselaws?id=35687 The court held that the Appellate Assistant Commissioner of Income-tax (AAC) had the authority to set aside the assessment and direct the Income-tax Officer (ITO) to reassess the legal heirs of the deceased assessee, Shri Neecha Ram. The court found that the legal representatives' participation in the proceedings could mislead the ITO, justifying the AAC's direction. As a result, the court did not address the issue of the validity of the assessment in the deceased's name for the relevant assessment year. The court ordered each party to bear their own costs due to the unique legal questions raised in the case. en-us Fri, 06 Feb 1981 00:00:00 +0530 Tue, 16 Mar 2010 11:02:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35687 The court held that the Appellate Assistant Commissioner of Income-tax (AAC) had the authority to set aside the assessment and direct the Income-tax Officer (ITO) to reassess the legal heirs of the deceased assessee, Shri Neecha Ram. The court found that the legal representatives' participation in the proceedings could mislead the ITO, justifying the AAC's direction. As a result, the court did not address the issue of the validity of the assessment in the deceased's name for the relevant assessment year. The court ordered each party to bear their own costs due to the unique legal questions raised in the case. Case-Laws Income Tax Fri, 06 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35687