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Income of Estate of Deceased Assessee taxable at normal slab rates
Case Law Details
- Case Name
- Estate of Late Harkishin Bhojraj Chanrai Vs DCIT CPC (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Mumbai
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Estate of Late Harkishin Bhojraj Chanrai Vs DCIT CPC (ITAT Mumbai)
Undisputed facts though the assessee has filed its return of income declaring an income of ₹ 1,288,261/– in the status of association of person of estate of a diseased individual. The tax liability is required to be computed as per the normal tax as applicable to an Association of person as per paragraph A of part I of the first schedule of the finance act, 2019. This fact has been agreed by the learned CIT – A also. However, the relief was not granted because assessee could not file reply for the reason that password and...
