1974 (3) TMI 13 - HC - Income Tax

Summary

The petition challenged an assessment order and notice of demand under the Estate Duty Act. The deceased left behind his widow, mother, and father as heirs. The assessment order was challenged on grounds of time limitation and the father's liability. The High Court dismissed the writ petition, stating that the issues can be addressed through the appellate authority. The petition was dismissed with costs. (Case: 1974 (3) TMI 13 - ALLAHABAD High Court)