Where the assessee expires during the pendency of an assessment proceeding, section 159 of the IT Act is prescribed

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Last updated: 18 June 2021
Quick Summary
This Income Tax Appellate Tribunal case addresses the application of Section 159 of the Income Tax Act, 1961, which governs assessment proceedings when an assessee dies. The appeal was filed by the legal heir of the deceased assessee. The tribunal noted that the assessee's counsel was only pressing one ground of appeal concerning the validity of reopening the assessment, while other grounds were not being pressed.

Court :
ITAT Chandigarh

Brief :
The above appeal has been preferred by the assessee against the order of the Commissioner of Income Tax (Appeals)[in short the ‘ Ld.CIT(A)], Patiala dated 15.07.2019  relating to assessment year 2008-09 passed u/s 250(6)) of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’.

Citation :
ITA No.1335/Chd/2019

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

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3 Years PLAN
4999
(Excl. of GST ₹899)

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