SHRI HARESH P. SHAH, L/H OF LATE MANJULA P. SHAH,,VALSAD vs. THE INCOME TAX OFFICER, WARD-2,, VALSAD
In the result, the appeal filed by the assessee is allowed
ITA 894/AHD/2016[2006-07]Status: DisposedITAT Surat06 Nov 2020AY 2006-07
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.894/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2006-07) (Virtual Court Hearing) Sh. Haresh P. Shah, Vs. Income Tax Officer, Ward-2, Legal Heir, Late Manjula P. Shah, Valsad Ram, Appartment, I/A, Block No.4, 1St Floor, Opp. Ramwadi, Valsad, Valsad-396001. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ayeps2205H (Assessee) (Respondent) Assessee By : Shri Rasesh Shah - Ca Respondent By : Ms Anupama Singla – Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 09/10/2020 घोषणाक"तार"ख/Date Of Pronouncement : 06/11/2020 आदेश / O R D E R Per Dr. A. L. Saini:
For Appellant: Shri Rasesh Shah - CAFor Respondent: Ms Anupama Singla – Sr. DR
Section 120Section 124Section 143(3)Section 147Section 148Section 292B
147 of the Income Tax Act/ 1961………”
The notice under section 148 was issued on the dead person, Smt. Manjulaben
Prabhudas Shah, on 22.03.2013, ( she died on 17.12.2005), and it is also clear that notice under section 148 was issued after her death.
6. In response to notice under section 148 of the Act, the Authorised
Representative of the deceased
