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Income Tax - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

The non-impleadment of the legal heir of late assessee ...


Tribunal Order Invalidated Due to Exclusion of Deceased Assessee's Legal Heir, Rendering Decision a Nullity in Law.

January 12, 2015

Case Laws     Income Tax     HC

The non-impleadment of the legal heir of late assessee effectively meant that the Tribunal passed an order in respect of a dead person and thereby rendered its order a nullity in law.- HC

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