Tribunal deleted additions as AO failed to prove that alleged legal heir was successor of deceased assessee

INCOME TAX: Where after expiry of assessee, a notice was issued to one 'S' under section 142(1) and assessment was completed making certain addition to taxable income of deceased assessee, in view of fact that there was no evidence on record showing that 'S' was legal heir of deceased assessee, impugned addition was to be deleted

from www.taxmann.com Latest Case Laws https://ift.tt/32e9vjg