https://www.taxtmi.com/caselaws?id=59743 The Tribunal allowed the appeal, ruling that assessing the net wealth of a deceased individual post their demise was invalid. The assessment based on the declaration made by the deceased under the VDI Scheme was deemed unlawful as the deceased could not be considered the owner of any property after passing away. The Tribunal annulled the assessment, considering the legal heir's lack of awareness of tax laws and health issues as justifications for the delayed appeal filing, which was condoned following principles of natural justice. en-us Thu, 23 Feb 2006 00:00:00 +0530 Sun, 06 Feb 2011 06:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59743 The Tribunal allowed the appeal, ruling that assessing the net wealth of a deceased individual post their demise was invalid. The assessment based on the declaration made by the deceased under the VDI Scheme was deemed unlawful as the deceased could not be considered the owner of any property after passing away. The Tribunal annulled the assessment, considering the legal heir's lack of awareness of tax laws and health issues as justifications for the delayed appeal filing, which was condoned following principles of natural justice. Case-Laws Wealth-tax Thu, 23 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59743