AO fails to issue notice u/s 148 of Income Tax Act against all Legal Heirs, Issues only against Deceased: ITAT deletes Addition [Read Order]

There was a failure on the part of the Assessing Officer to issue notice under Section 148 against all the legal heirs and the notice, as it was only issued against the deceased person.
By Aiswarya Krishnadas - On May 24, 2024 8:43 pm - 3 mins read
ITAT - income tax acts - Legal heir registrations - Legal heirs -Assessing officer - TAXSCAN

The Hyderabad bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the addition on grounds that the Assessing Officer ( AO ) failed to issue a notice under Section 148 of the Income Tax Act, 1961 to all legal heirs, issuing it only against the deceased. The assessee Maddikunta Sanjeeva Reddy, was an…

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