Dilip Kothari v PCIT (Central) ITA Nos.403 to 405/Bang/2022 In this case there is no dispute about the fact that the impugned order u/s. 263 of the Act has been issued manually and DIN for the order is generated through two separate intimations one bearing the same date as the date of the order u/s.263 […]
CHANDRESHBHAI JAYANTIBHAI PATEL VS. ITO 413 ITR 276 (GUJ)
Reassessment Notice issued in name of dead person is not valid if objected by legal representative Facts The Petitioner is the son of the late Mr. Jayantibhai Harilal Patel, who passed away on 24th June, 2015. The AO issued notice u/s. 148 of the Act dated 28th March, 2018 in the name of the deceased […]