Assessment Order in Deceased Assessee’s Name Not Sufficient to Quash Proceedings

Shri Lakha Singh Vs ITO (ITAT Chandigarh)

The appeal before the Income Tax Appellate Tribunal (ITAT), Chandigarh, concerned an assessment passed in the name of the deceased assessee, Shri Lakha Singh, and the confirmation of additions by the Commissioner of Income Tax (Appeals) [CIT(A)] totaling ₹99,40,000 without admitting additional evidence. The original additions, determined in a reassessment order under Section 144 read with Section 147 of the Income-tax Act, 1961 (IT Act), comprised ₹60,00,000 for unexplained investment i

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