Case Law Details
Case Name : Rama Yadav Vs. ACIT (OSD) (ITAT Delhi)
Related Assessment Year : 1996-97 to 2001-02
Courts :
All ITAT ITAT Delhi
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In our considered view the contention of learned counsel for the assessee has substance inasmuch as Indian law does not prescribe registration of the Will, it should be in writing, attested by two witness; there is no requirement of any registration or notarization thereof. In this case the Will is in writing and duly attested by two witnesses, therefore, no adverse inference can be drawn on the aspect that witness did not advice for registration of the same.
Apropos the issue of flow of signature of late Shri Ram Bharosey Lal Yadav, in our view, the AO is not an handwriting expert, therefore,...
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Assessee should have given real reason for such order by AO. and if corruption was not the issue then AO proved his academic inability for designation