1996 (8) TMI 65 - HC - Income Tax

Summary

The High Court directed the Income-tax Appellate Tribunal to refer the question of law regarding the annulment of an assessment made against a deceased person to the court for opinion. The Tribunal annulled the assessment as it was framed against the deceased assessee instead of the legal heirs who filed the revised return. The court ordered the Tribunal to refer the question of law for opinion.