2019 (2) TMI 1594

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.....P.C.Chhotaray ORDER P.C.: 1. Petitioner is granddaughter of late Shri Sudhir Hendre and his wife Smt. Manik Hendre. Grandfather and grandmother expired on 3rd March, 2003 and 5th July, 2008 respectively. According to the petitioner, the grandparents had died intestate. Petitioner is daughter of Jagdish Hendre, the son of the late couple who had predeceased his parents. He died on 2....

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....itation period prescribed under Rule 68B of the second schedule of the Income Tax Act. (ii) There is no clarity about the total dues of the department from the petitioner's grandparents. 3. On the other hand, the case of the department is that the period of limitation prescribed under Rule 68B would apply from the date the department computed and ordered payment of interest on the ....