ITAT Dismisses Appeal: No Legal Heir Substituted Post-Taxpayer’s Death

Binod Kumar Singh Vs ACIT (ITAT Mumbai)

In a recent ruling, the Income Tax Appellate Tribunal (ITAT) Mumbai dismissed an appeal filed by the late Binod Kumar Singh, represented by ACIT, due to the absence of a legal heir substitution following his death. This case highlights the critical procedural requirement of timely substitution of

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