Lalita Agarwal, (L/H of Late Subhash Chandra Agarwal), New Delhi ACIT, Circle-68(1), New Delhi


Quick Summary
This case involves an appeal by Lalita Agarwal, the legal heir of the late Subhash Chandra Agarwal, against the re-opening of tax assessments for the years 2008-09, 2009-10, and 2010-11. The core issue is that the assessment was re-opened under Section 148 of the Income Tax Act using the PAN of the deceased assessee. Ms. Agarwal had informed the Income Tax Department of her husband's passing prior to the re-opening notice.

Court :
ITAT New Delhi

Brief :
These are three appeals filed by the assessee against the order of the ld. CIT (Appeals)-28, New Delhi, dated 20.02.2019 passed as a consolidated order for the Assessment Years 2008-09, 2009-10 and 2010-11. This is challenged by the assessee by the above three separate appeals. The assessee is challenging the re-opening of the assessment under Section 148 of the Income Tax Act, 1961 (the Act) issued in the name and under the PAN number of a deceased assessee.

Citation :
ITA. Nos. 3721, 3722 & 3723/Del/2019

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

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Published in Income Tax
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