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Consistency Prevails: ITAT Delhi Restores Appeal for Legal Heir Following Remand of Prior Assessment Years
Case Law Details
- Case Name
- Om Prakash Saini Vs CIT(A)- 3 (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009-10
- Courts
- All ITAT, ITAT Delhi
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Om Prakash Saini Vs CIT(A)- 3 (ITAT Delhi)
No More Dead Assessments – ITAT Demands Fresh Hearing with Legal Heir- Natural Justice Trumps Procedural Blunder – ITAT Quashes Ghost Assessment
In this case, the assessee (late Shri Om Prakash Saini) passed away during the course of proceedings. Due to his death, the assessment was completed ex-parte u/s 144, allegedly in the name of a dead person, because no one could properly represent him. The legal heir argued that because of the assessee’s illness & eventual demise, he could not attend before the AO or CIT(A), which resulted in multipl...
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