SHRI GURBINDER SINGH MAHAL,AMRITSAR vs. INCOME TAX OFFICER WARD-IV ( 2), AMRITSAR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

properties, his father Sh. Harjit Singh such other person; (PAN: FPHPS8530E) is ready to pay taxes on the same.’ (b) every person who is deemed to The appellant is not deemed to the assessee on behalf of the father Sh. be an assessee under any Harjit Singh. The provisions of deemed assessee are only applicable in a provision of this

SH. GURJINDER SINGH,AMRITSAR vs. PR. COMMISSIONER OF INCOME TAX -1, AMRITSAR

In the result, appeal of the assessee is allowed