STATE BANK OF INDIA,GWALIOR vs. CIT A , GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

67,81, 82, State Bank of AAACS8577K 69 City Center, BPLS11615C 83,84/Ag/2018 India, Branch- Gwalior A.Y.2013-14 kumbharaj. Guna ITO (TDS), 70- 89,71-74 State Bank of AAACS8577K 74 City Center, BPLS11636C /Ag/2018 India, Branch- Gwalior BPLS11718A A.Y.2013-14 Chanchoda, Guna Group of SBI and Ors. (TDS), 75- 88,87, 62 & State Bank of AAACS8577K 78 City Center, BPLS11686D 63/Ag/2018

STATE BANK OF INDIA,GWALIOR vs. CIT A, GWALIOR

In the result, ITA No.42/Agr/2018 is allowed for statistical

67,81, 82, State Bank of AAACS8577K 69 City Center, BPLS11615C 83,84/Ag/2018 India, Branch- Gwalior A.Y.2013-14 kumbharaj. Guna ITO (TDS), 70- 89,71-74 State Bank of AAACS8577K 74 City Center, BPLS11636C /Ag/2018 India, Branch- Gwalior BPLS11718A A.Y.2013-14 Chanchoda, Guna Group of SBI and Ors. (TDS), 75- 88,87, 62 & State Bank of AAACS8577K 78 City Center, BPLS11686D 63/Ag/2018

MITHLA YADAV L/H OF LATE GYAN SINGH YADAV,GWALIOR vs. ITO 3(1), GWALIOR

Appeal stand dismissed in above terms

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No. 412/Agr/2024 (िनधा"रणवष" / Assessment Year:2011-12) Smt. Mithla Yadav Income-Tax Officer, बनाम/ (L/H Of Late Shri Gyan Singh Yadav) Ward 3(1), Gwalior. 67, Kaulonipura, Vs. Preetam Singh Ghas Mandi, Gwalior. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Afbpy-6128-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : None " थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava, - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. The Appellant Herein Smt. Mithla Yadav Has Filed The Instant Appeal Against An Order Of Ld. Cit(A), Nfac Dated 21-06-2023 Confirming Assessment Order Dated 19-11-2018 As Passed By Ld. Ao Assessing Total Income Of Rs.107.01 Lacs. The Registry Has Noted Delay Of 31 Days In The Appeal Which Stand Condoned. 2. It Emerges During The Course Of Hearing By Revenue That The Appellant Smt. Mithla Yadav Has Claimed Herself To Be The Legal Representative Of The Deceased Late Shri Gyan Singh Yadav Who Is Stated To Have Left For His Heavenly Abode. The Ld. Sr. Dr Submits That Neither She Has Proved Herself As The Legal Representative As Per Section 2(29) Of Income Tax Act R.W.S 2(11) Of Code Of Civil Procedure, 1908 Nor

67, Kaulonipura, Vs. Preetam Singh Ghas Mandi, Gwalior. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AFBPY-6128-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : None " थ"कीओरसे/Respondent by : Sh. Shailender Shrivastava, - Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 21-02-2025 घोषणाकीतारीख /Date of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. The appellant