Is a legal heir attending proceedings of ITAT, a curable defect u/s 292BB?

Last updated: 05 September 2021
Quick Summary
The Income Tax Appellate Tribunal (ITAT) Hyderabad Bench has ruled on a case concerning assessment year 2011-12. The tribunal considered whether the attendance of a legal heir in ITAT proceedings, following the original assessee's death, constitutes a curable defect under Section 292BB of the Income Tax Act. The tribunal allowed the appeal, quashing the impugned re-opening and re-assessment.

Court :
ITAT Hyderabad

Brief :
This assessee�s appeal for AY.2011-12 arises from the CIT(A)-6, Hyderabad�s order dated 31-08-2020 passed in case No.10426/2018-19/A3/CIT(A)-6, in proceedings u/s.144.

Citation :
I.T.A. No. 583/HYD/2020

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