https://www.taxtmi.com/caselaws?id=56725 The tribunal allowed the appeals filed by the assessee, ruling in favor of the assessee. The tribunal emphasized the correct application of Sec. 168 of the IT Act, 1961 and Sec. 19A of the WT Act, 1957 in assessing the income and wealth of the deceased separately in the hands of the executor, as per legal provisions and established precedents. The tribunal found the orders of the ld. CIT to be erroneous and set them aside, as there were no proceedings against the individual assessments of the deceased's wife. en-us Wed, 29 Jun 1983 00:00:00 +0530 Mon, 06 Dec 2010 15:08:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56725 The tribunal allowed the appeals filed by the assessee, ruling in favor of the assessee. The tribunal emphasized the correct application of Sec. 168 of the IT Act, 1961 and Sec. 19A of the WT Act, 1957 in assessing the income and wealth of the deceased separately in the hands of the executor, as per legal provisions and established precedents. The tribunal found the orders of the ld. CIT to be erroneous and set them aside, as there were no proceedings against the individual assessments of the deceased's wife. Case-Laws Income Tax Wed, 29 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56725