SANTI LATA BEHERA,DHENKANAL vs. ITO, WARD-3(4), BHUBANESWAR
In the result, the appeal of the assessee is allowed
ITA 192/CTK/2017[2012-13]Status: DisposedITAT Cuttack29 Nov 2017AY 2012-13
Bench: Shri N.S.Sainiआयकर अपीऱ सं./Ita No.192/Ctk/2017 (नििाारण वषा / Assessment Year :2012-2013) Late Paramananda Behera, Vs. Ito Ward-3(4) At-Town Planning Colony, Bhubaneswar Po & Dist-Dhenkanal स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Accpb 5868 R (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..
For Appellant: Shri K.K.BalFor Respondent: Shri D.K.Pradhan, DR
Section 143(3)Section 147Section 159Section 159(2)Section 24B
24B corresponds to Section 159 of the present Act. The relevant part of Section 159 reads as under:-
159. (1) Where a person dies, his legal representative shall be liable to pay any sum which the deceased would have been liable to pay if he had not died, in the like manner and to the same extent as the deceased
