RAGHAWENDRA PRATAP SINGH,VARANASI vs. DY. CIT, CIRCLE - 02,, VARANASI

In the result, the appeal of the assessee is allowed for statistical purpose

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

36 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