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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)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
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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...






