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        Income Tax

        1981 (10) TMI 85 - AT - Income Tax

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        ITAT Delhi-C upholds separate assessments post-death, dismissing revenue's appeal. The ITAT Delhi-C upheld the AAC's decision to direct separate assessments for each period following the death of Sh. Hemant Kumar, dismissing the ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                ITAT Delhi-C upholds separate assessments post-death, dismissing revenue's appeal.

                                The ITAT Delhi-C upheld the AAC's decision to direct separate assessments for each period following the death of Sh. Hemant Kumar, dismissing the revenue's appeal.


                                The assessee filed two returns for two periods due to death of Sh. Hemant Kumar. The ITO made one assessment, but AAC directed separate assessments for each period, citing specific case laws. The revenue appealed, arguing against AAC's direction. ITAT Delhi-C upheld AAC's decision, dismissing the appeal. (Case citation: 1981 (10) TMI 85 - ITAT DELHI-C)
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