RAGHAWENDRA PRATAP SINGH,VARANASI vs. DY. CIT, CIRCLE - 02,, VARANASI
In the result, the appeal of the assessee is allowed for statistical purpose
ITA 96/VNS/2020[2009-2010]Status: DisposedITAT Varanasi11 Jan 2023AY 2009-2010
Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2009-10 Late Raghawendra Pratap Singh, Vs. Deputy Commissioner Of Income L/H Geepta Singh (Wife), Tax, Circle-2, Varanasi C-53-54, Shivlok Tower, Lanka Varanasi-221005 Pan-Ahbps8614A (Appellant) (Respondent) Appellant By: Sh. Ashish Bansal, Advocate Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 11.01.2023 Date Of Pronouncement: 11.01.2023
For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 147Section 148Section 68
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whereby the legal heir of the assessee is brought on record. The same is taken on record. Accordingly, the assessee is substituted through his legal heir Smt. Geeta
Singh (wife). The legal heir has also filed the revised grounds of appeal which reads as under:-
“1. BECAUSE the proceedings initiated under section 147 of the Act by the issuance
