Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 1549 - AT - Income TaxReopening of assessment u/s 147 - issuance of the notice in the name of a deceased person - HELD THAT:- No decision to the contrary has been cited before us. Therefore, respectfully following the decision in the case of ‘ITO Vs Sikandar Lal Jain’ [2010 (12) TMI 623 - ITAT, AGRA] And ‘ITO Vs Somnath Malhotra’, [2015 (7) TMI 1257 - ITAT DELHI BENCH ‘G’, NEW DELHI] the assessment framed in the present case is also quashed, as having been initiated and framed on a dead person. Decided in favour of assessee.
|