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Tag Archive: assessment framed on legal representative

B.P.Mundra > assessment framed on legal representative

ITAT AHMEDABAD on Mar 11, 2020 held that 148 Notice issed in ‎the name of dead person. One legal representative participated ‎in proceedings. Raised objection 1st time in appeal. It is ‎procedural mistake rectificable 292B to frame assessment in the ‎name of all legal heirs as per the provisions of law after issue of ‎notice u/s 148 to all legal representatives.‎

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 91 total views Notice under section 148 of the Act, was issued in the name of the dead person and framed the assessment in the name of a legal representative who participated in proceedings. The such legal representative never raised any…
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147, 148, 292B, Ahmedabad Tribunal, AY 2012-13

April 14, 2020

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    • What are the consequences if Notice u/s 148 is issued before approval under section 151(1)? ITAT Ahmedabad passed the order on 4 June, 2021. in the case of OMPRAKASH KANAYALAL SHAH vs. ITO Section 147,148,151(1). https://www.bpmundraca.com/it-cases-243-2021/
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