Where the assessee expires during the pendency of an assessment proceeding, section 159 of the IT Act is prescribed
Last updated: 18 June 2021
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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Published in Income Tax
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