Notice issued to son wasn't sustainable if he didn't inherit anything from his father's estate

INCOME TAX : Where assessee did not inherit anything from his father and, moreover, he had nothing to do with his father's bank account, having regard to provisions of section 159, impugned assessment order passed under section 144, read with section 147 on ground that there were huge deposits in said account in relevant year prior to death of his father, was not sustainable

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