https://www.taxtmi.com/caselaws?id=351088 The Appellate Tribunal ITAT Ahmedabad allowed the appellant's appeal against the assessment order issued in the name of a deceased person for statistical purposes, directing the AO to re-determine the income after providing an opportunity to legal representatives for a hearing. The Tribunal also set aside the penalty appeal challenging the penalty imposition under section 271(1)(c) of the Income Tax Act, remanding the issue back to the AO for reconsideration post reassessment. en-us Thu, 16 Nov 2017 00:00:00 +0530 Fri, 17 Nov 2017 19:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351088 The Appellate Tribunal ITAT Ahmedabad allowed the appellant's appeal against the assessment order issued in the name of a deceased person for statistical purposes, directing the AO to re-determine the income after providing an opportunity to legal representatives for a hearing. The Tribunal also set aside the penalty appeal challenging the penalty imposition under section 271(1)(c) of the Income Tax Act, remanding the issue back to the AO for reconsideration post reassessment. Case-Laws Income Tax Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351088