SHRI VIKRAM SINGH PUAR SON & LR OF LATE TUKOJI ROA PUAR,DEWAS vs. THE PR. CIT-1, BHOPAL
The appeal of the assessee is hereby allowed
ITA 407/IND/2016[2011-12]Status: DisposedITAT Indore20 May 2020AY 2011-12
Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2011-12 Vikram Singh Paur, Pr. Cit Son & Legal Heir Of Late Shri Bhopal बनाम/ Tukoji Rao Puar Vs. Dewas (Appellant) (Revenue ) P.A. No.Agdpp8186B Appellant By Shri Girish Agrawal, Ca Revenue By Shri S.B. Prasad, Cit-Dr Date Of Hearing: 27.01.2020 Date Of Pronouncement: 20 .05.2020 आदेश / O R D E R Per Kul Bharat, J.M: This Appeal By The Assessee Is Directed Against Order Of Pr. Cit, Bhopal Dated 18.03.2016 For The Assessment Year
Section 263Section 292B
292B.
2. Contention of the Department that legal heir i.e. the son of the deceased assessee attended the hearing is factually incorrect. AR of the deceased assessee attended the hearing under the erstwhile power of attorney.
3
[ITA No.407/Ind/2016]
[Vokram Singh Puar]
Aspect of participation in the proceedings is dealt in section 292BB so as to cover the procedural defects
