The Commissioner of Income Tax, Amritsar Versus Sh. Narinder Kumar, L/H of Sh. Roshan Lal C/o M/s Roshan Lal Sons - Income Tax - PUNJAB HARYANA HIGH COURT - HC - Validity of assessment order - the assessee has passed away - legal representatives - Held that - The presence of son of assessee in assessment proceedings cannot raise an inference that he represented the entire estate with consent of other legal representatives, as to acquiesce in the assessment proceedings - The estate of the ass................................... Income Tax - Case Laws
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