Whether the Ld.CIT(A) can issue a direction to assess to tax the ...
CIT(A)'s Tax Directive on HUF Overturned Due to Lack of Hearing Opportunity Under Explanation 3.
March 17, 2017
Case Laws Income Tax AT
Whether the Ld.CIT(A) can issue a direction to assess to tax the amount in the hands of HUF? - Even though HUF is represented by KARTA, still as per law, HUF is ‘such other person’ within the meaning of the expression provided in Explanation 3. - CIT(A) has not given any opportunity to such other person, such direction not sustainable - AT
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