SAURABH SINGHAI L/H LATE SHRI MAHENDRA KUMAR JAIN,SAGAR vs. INCOME TAX OFFICER-3 SAGAR, SAGAR
In the result, the assessee‟s appeal is dismissed
ITA 5/JAB/2019[2010-11]Status: DisposedITAT Jabalpur29 Jul 2022AY 2010-11
Bench: Sh. Sanjay Arora, Hon'Ble & Sh. Manomohan Das, Hon‟Ble
Section 139Section 143(3)Section 147Section 148(1)Section 263
C.
Munshaw (Decd.), a treatise on the subject, is, thus, consistent with the binding decision in Kaushalyabai (supra), i.e., in principle, wherein the issue of notice u/s. 148(1) in the name of the assessee‟s deceased husband, Vishan Das, was considered by the Hon'ble Court as of no moment in view of she – who responded to the said
