https://www.taxtmi.com/caselaws?id=775104 Reassessment is vulnerable where the additions finally made do not match the recorded reasons for reopening; the reassessment is liable to be quashed on that ground. The note also states that an appeal does not fail merely because all legal representatives of a deceased assessee are not brought on record, where one legal heir has already participated and the appellate order stands in that heir's name. In that situation, the objection of incomplete substitution does not defeat maintainability or the tribunal's power to decide the matter. en-us Thu, 17 Jul 2025 00:00:00 +0530 Sat, 19 Jul 2025 08:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775104 Reassessment is vulnerable where the additions finally made do not match the recorded reasons for reopening; the reassessment is liable to be quashed on that ground. The note also states that an appeal does not fail merely because all legal representatives of a deceased assessee are not brought on record, where one legal heir has already participated and the appellate order stands in that heir's name. In that situation, the objection of incomplete substitution does not defeat maintainability or the tribunal's power to decide the matter. Case-Laws Income Tax Thu, 17 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775104