Analysis of the provisions of related to ‘Legal representatives’ under the Income-tax Act

When the author was contemplating to write an article on the provisions of section 159 of the Income-tax Act (the Act) he came across a decision rendered by the Karnataka High Court in the case of CIT vs. Shri. I. Mahabaleshwarappa by legal heir Manu Ittina in ITA No.561 of 2013- 16th June,2021 wherein the High Court held that when the assessee expired after the hearing was over and the assessment order was passed by the Assessing Officer subsequent to the death of the assessee,When the author was contemplating to write an article on the provisions of section 159 of the Income-tax Act (the Act) he came across a decision rendered by the Karnataka High Court in the case of CIT vs. Shri. I. Mahabaleshwarappa by legal heir Manu Ittina in ITA No.561 of 2013- 16th June,2021 wherein the High Court held that when the assessee expired after the hearing was over and the assessment order was passed by the Assessing Officer subsequent to the death of the assessee,taxmann.com Latest ArticlesRead More

Leave a Reply