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Assessment Set Aside as ‘Legal Heir’ Not Automatically ‘Legal Representative’: ITAT Agra

Case Law Details

Case Name
Chandrawati Devi Vs ITO (ITAT Agra)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2010-11
Advertisement Chandrawati Devi Vs ITO (ITAT Agra) The Income Tax Appellate Tribunal (ITAT), Agra Bench, disposed of two connected appeals filed by the assessee against the order of the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 11.12.2025 for Assessment Years (AYs) 2010-11 and 2012-13. As both appeals involved identical issues, the Tribunal heard them together and treated the appeal for AY 2010-11 as the lead case. During the hearing, the assessee submitted that the assessment order had been passed in the name of Chandrawati Devi by treating h...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,862

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