https://www.taxtmi.com/caselaws?id=777855 ITAT Patna - AT held the assessment on a deceased person invalid, noting the death certificate constituted a new, material fact not before the AO. The matter was remanded to the AO to (a) bring the legal heirs on record and (b) examine books of account and related records to verify whether the impugned cash deposits are reflected in the books. AO to proceed thereafter in accordance with law. en-us Tue, 14 Jan 2025 00:00:00 +0530 Sat, 06 Sep 2025 08:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777855 ITAT Patna - AT held the assessment on a deceased person invalid, noting the death certificate constituted a new, material fact not before the AO. The matter was remanded to the AO to (a) bring the legal heirs on record and (b) examine books of account and related records to verify whether the impugned cash deposits are reflected in the books. AO to proceed thereafter in accordance with law. Case-Laws Income Tax Tue, 14 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777855