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    <title>2021 (12) TMI 807 - ITAT MUMBAI</title>
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    <description>The ITAT dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s order that quashed the assessment made in the name of Anoop Mehta as the legal heir. The correct entity to be assessed was the Estate of Late Vrajlal Mehta, and the taxes paid in AY 2012-13 should be credited accordingly. The appeal was dismissed on 25/11/2021, as the assessment was deemed bad-in-law, following the precedent set in the case for AY 2007-08.</description>
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