https://www.taxtmi.com/caselaws?id=60592 The Tribunal allowed the appeal, emphasizing the importance of considering revised returns and claims made by legal heirs in the assessment process to ensure accuracy and fairness in tax proceedings. The Tribunal directed the Income Tax Officer to treat the revised return filed by the legal heir of the deceased assessee as valid under section 139(5) of the Income-tax Act, allowing for the claim for deduction of interest against business and house property income to be considered before completing the assessment. en-us Thu, 28 Jun 1984 00:00:00 +0530 Fri, 07 Jan 2011 11:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60592 The Tribunal allowed the appeal, emphasizing the importance of considering revised returns and claims made by legal heirs in the assessment process to ensure accuracy and fairness in tax proceedings. The Tribunal directed the Income Tax Officer to treat the revised return filed by the legal heir of the deceased assessee as valid under section 139(5) of the Income-tax Act, allowing for the claim for deduction of interest against business and house property income to be considered before completing the assessment. Case-Laws Income Tax Thu, 28 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60592