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2013 (12) TMI 1450 - AT - Income TaxValidity of assessment - Return filed in the name of deceased person - Held that:- Assessment was admittedly framed on the deceased person, which is non est in law, therefore, the Commissioner of Income-tax (Appeals) has rightly annulled the assessment. Moreover, the tax effect is also below the prescribed limit, therefore, in any case the appeal is not maintainable and we dismiss the same. - cross-objections is filed by the assessee stating therein that the tax effect in the appeal is below the prescribed limit. Since the appeal of the Revenue is dismissed and the order of the Commissioner of Income-tax (Appeals) is confirmed, cross-objection of the assessee becomes infructuous and stands dismissed. - Decided against Revenue.
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