SHRI PURAN SINGH,SHAHKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRJAL), LUDHIANA

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

reassessment or recomputation under section 147 of the Act, any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of death of the deceased. 4. It is clarified that the procedural

SHRI PURAN SINGH ,SHAHKOT vs. PRINICIPAL COMMISSIONER AOF INCOME TAX(CENTRAL), LUDHIANA

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

reassessment or recomputation under section 147 of the Act, any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of death of the deceased. 4. It is clarified that the procedural

SHRI PURAN SINGH ,SHAHKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), LUDHIANA

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

reassessment or recomputation under section 147 of the Act, any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of death of the deceased. 4. It is clarified that the procedural

SHRI PURAN SINGH,SHAHKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), LUDHIANA

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

reassessment or recomputation under section 147 of the Act, any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of death of the deceased. 4. It is clarified that the procedural

SHRI PURAN SINGH,SHAHKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), LUDHIANA

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

reassessment or recomputation under section 147 of the Act, any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of death of the deceased. 4. It is clarified that the procedural

SHRI PURAN SINGH,SHAHKOT vs. PRINICIPAL COMMISSIONER OF INCOME TAX (CENTRAL) , LUDHIANA

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

reassessment or recomputation under section 147 of the Act, any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of death of the deceased. 4. It is clarified that the procedural

SHRI ARNESH KUMAR SHAKAR EX. MLA,HOSHIARPUR vs. INCOME TAX OFFICER WARD, DASUYA

In the result, appeal of the assessee ITA No

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

reassessment as well.” Hon'ble High Court of Punjab and Haryanain Vipin Khanna vs. CIT 255 ITR 220, the relevant paragraph is extracted as follows: - “14. In view of the above discussion, we are satisfied that the letter dated 30-7- 1998 issued by the Assessing Officer insofar as it relates to matters unconnected with the issue of depreciation