ITAT Directs Re-Adjudication: Notice Issued in Individual Name Instead of HUF

Late Sh. Pitam Singh, Through L/H Sh. Jitendra Singh Vs ITO (ITAT Delhi) Introduction: The recent order by the Income Tax Appellate Tribunal (ITAT) Delhi has brought attention to the case of Late Sh. Pitam Singh, Through L/H Sh. Jitendra Singh Vs ITO. The appeal, arising from the assessment year 2009-10, challenges the validity of the notice issued in the individual capacity instead of HUF (Hindu Undivided Family). Detailed Analysis: The appellant raised multiple grounds, primarily challenging the notice’s validity under section 148 and subsequent proceedings u/s 159. The key contentio...