Case Law Details
Case Name : Salochna Devi Vs ITO (ITAT Delhi)
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Delhi
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Salochna Devi Vs ITO (ITAT Delhi)
ITAT Delhi directed fresh adjudication to verify whether notice was served upon to the legal heir after the death of the assessee and also to verify the correct name of the assessee.
Facts- The assessee is a legal heir of Shri Rakesh Kausik (Rakes Kosik), S/o-Shri Chanda Kosik. The case of the assessee was re-opened u/s 147 of the Income Tax Act, 1961, on the basis of AIR information available on record, the assessee had made cash deposit of Rs.70,62,000/- in his saving bank account with Canara Bank and Punjab National Bank. In response to the statutory notice...
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