Third parties assessment u/s 153(3)

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.... that some income from property assessed in her hands belonged to her son Shri Kuldip Narain Vaish. In giving this finding the I.T. Appellate Tribunal did not follow the provisions of law in Explanation 3 to Section 153(3) which required a hearing to be given to Shri Kuldip Narain. Consequently, the asst. proceedings in the latter case, following the I.T. Appellate Tribunal's order, did not surviv....