Notice for continuing assessment proceedings of  deceased person issued on Individual name instead of HUF: ITAT directs re adjudication [Read Order]

While directing readjudication, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) noted that notices for the continuation of assessment procedures for deceased individuals were given on an individual basis rather than under the name of the Hindu Undivided Family (HUF)
itat delhi - Deceased person tax assessment - Continuing assessment of a deceased person - HUF assessment proceedings - Taxscan

The Income Tax Appellate Tribunal (ITAT), Delhi bench, while directing readjudication, observed that the notice for continuing assessment proceedings of deceased persons was issued in the individual name instead of Hindu Undivided Family (HUF). Pitam Singh, the assessee, had made cash deposits aggregating to Rs. 61,87,600. The case was reopened under section 147 of the…

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