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Assessment proceedings initiated against a person who had died - Unexplained cash credit u/s 68 r.w.s. 115BBE - assessee has failed to prove the genuineness of amount deposited in bank accounts in OHD was from the sale of petrol and oil made during the demonetization period - The court found that the assessment order was invalid due to being issued against a deceased person, and therefore, quashed it. Consequently, as the assessment order was quashed, all other issues regarding additions made by the Assessing Officer became academic and were rendered infructuous.
Assessment proceedings initiated against a person who had died - Unexplained cash credit u/s 68 r.w.s. 115BBE - assessee has failed to prove the genuineness of amount deposited in bank accounts in OHD was from the sale of petrol and oil made during the demonetization period - The court found that the assessment order was invalid due to being issued against a deceased person, and therefore, quashed it. Consequently, as the assessment order was quashed, all other issues regarding additions made by the Assessing Officer became academic and were rendered infructuous.
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