ESTATE OF NALINI MANILAL ,MUMBAI vs. ITO WARD 20(1)(1), MUMBAI
In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes
ITA 2412/MUM/2025[2024-25]Status: DisposedITAT Mumbai31 Jul 2025AY 2024-25
Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2024-25 Estate Of Nalini Manilal, Ito 20(1)(1), 57, Naiman Bhavan, Vinay Shah Piramal Chambers, Vs. Marg, Nariman Point, S.O. Mumbai-400012. Mumbai-400021. Pan No. Aaaae 0475 E Appellant Respondent
For Appellant: Mr. Asif Karmali, Sr. DRFor Respondent: Mr. Bhupendra Shah, CA
Section 168Section 168(1)Section 168(1)(b)Section 168(2)
assessment is of the deceased and the incidence of tax is on the deceased only. Secti deceased only. Section 168(2) clearly establishes that the on 168(2) clearly establishes that the assessment of the executor is made separately from any assessment of the executor is made separately from
