Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Notice u/s 148 - validity of notice against dead person - first point of time petitioner objected to the issuance of notice u/s 148 and has not participated or filed any return pursuant to notice - legal representatives not having waived requirement of notice u/s 148 and not having submitted to the jurisdiction of the AO pursuant to impugned notice - provisions of section 292B is not applicable
Notice u/s 148 - validity of notice against dead person - first point of time petitioner objected to the issuance of notice u/s 148 and has not participated or filed any return pursuant to notice - legal representatives not having waived requirement of notice u/s 148 and not having submitted to the jurisdiction of the AO pursuant to impugned notice - provisions of section 292B is not applicable
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