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2014 (9) TMI 926 - ITAT AGRAUnexplained investment - Liability of legal heirs - Held that:- Once at the assessment stage, the AO was intimated of the death of the assessee then the AO should have verified about other legal heirs of the assessee. The same action should have been taken by the ld. CIT(A) in this regard. Therefore, instead of permitting the withdrawal of the appeals by one of the legal heirs, the appeals should have been decided on merits by ascertaining the other legal heirs because other legal heirs as per Will of the assessee were also entitled to some rights and interest in the property and their rights or interests could have been affected by permitting one of the legal heirs of the deceased assessee to withdraw the appeals. - Matter remanded back - Decided in favour of assessee.
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