https://www.taxtmi.com/caselaws?id=387343 The tribunal upheld the validity of the assessment under section 147 of the Income Tax Act, ruling that the notice was issued while the assessee was alive, thus dismissing the appeal. Additionally, the tribunal confirmed the assessment order made in the name of a deceased person, citing precedents where such actions were deemed valid. The tribunal also upheld the addition of income from undisclosed sources, as the assessee failed to provide sufficient evidence to explain the transactions, resulting in the dismissal of all appeals and affirmation of the CIT (A)'s decisions. en-us Mon, 08 Apr 2019 00:00:00 +0530 Tue, 22 Oct 2019 09:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387343 The tribunal upheld the validity of the assessment under section 147 of the Income Tax Act, ruling that the notice was issued while the assessee was alive, thus dismissing the appeal. Additionally, the tribunal confirmed the assessment order made in the name of a deceased person, citing precedents where such actions were deemed valid. The tribunal also upheld the addition of income from undisclosed sources, as the assessee failed to provide sufficient evidence to explain the transactions, resulting in the dismissal of all appeals and affirmation of the CIT (A)'s decisions. Case-Laws Income Tax Mon, 08 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387343