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Case Law Details

Case Name : Late Shri Badri Lal Agarwal Vs ITO (ITAT Jaipur)
Related Assessment Year : 2010-11
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Late Shri Badri Lal Agarwal Vs ITO (ITAT Jaipur) ITAT Jaipur remanded the matter back to the file of AO since ex-parte order was passed due to non-appearance/ non-furnishing of response since assessee died during pendency of the proceedings. Facts- Smt. Geeta Devi is widow of Shri Badri Lal Agarwal. As per assessment order dated 22.12.2017 framed by AO, u/s. 144 read with section 147 of Income Tax Act, 1961, as regards assessment year 2010-11, her husband was the assessee. Aggrieved by the assessment, on 24.1.2018, the assessee himself presented appeal before CIT(A). For the first time, it was...
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