GOPALIYENGAR MADABUSHI MURALIDHAR, ,BENGALURU vs. INCOME-TAX OFFICER, WARD-7(2)(4), BENGALURU
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 956/BANG/2023[2016-17]Status: DisposedITAT Bangalore08 Aug 2024AY 2016-17
Bench: Shri Chandra Poojari (Accountant Member), Shri Keshav Dubey (Judicial Member)
For Appellant: Shri Hemant Pai, CAFor Respondent: Shri V. Parithivel, JCIT-DR
Section 143(2)Section 143(3)Section 144Section 234BSection 250Section 271(1)(c)Section 68
from the stage of his death. The concept of abatement of the proceeding is not contemplated under the provisions of the Act.
Section 159(2)(a)(b) and Section 159(3) of the Act create a legal fiction. It is well settled rule of statutory interpretation that in interpreting
