Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
ITAT ruled that notice under section 143(2) issued in the name of deceased assessee Smt. S was invalid, despite participation of legal heirs in assessment proceedings. The tribunal rejected Revenue's reliance on section 292BB, clarifying that its provisions apply only to living assessees, not their legal heirs. The assessment order based on defective notice was held void ab initio. The tribunal emphasized that mere participation of legal representatives cannot cure jurisdictional defect of notice issued to deceased person. Assessment proceedings conducted pursuant to invalid notice were set aside, with tribunal ruling in favor of assessee's legal heirs.
ITAT ruled that notice under section 143(2) issued in the name of deceased assessee Smt. S was invalid, despite participation of legal heirs in assessment proceedings. The tribunal rejected Revenue's reliance on section 292BB, clarifying that its provisions apply only to living assessees, not their legal heirs. The assessment order based on defective notice was held void ab initio. The tribunal emphasized that mere participation of legal representatives cannot cure jurisdictional defect of notice issued to deceased person. Assessment proceedings conducted pursuant to invalid notice were set aside, with tribunal ruling in favor of assessee's legal heirs.
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