ITAT Ahmedabad upheld PCIT's revisionary order, ruling that AO's failure to disallow interest (Rs.44.51 lakh) on unsecured loans (Rs.92 lakh) already deemed unexplained was an erroneous and ...
The ITAT ruled that a reassessment order passed in the name of a deceased assessee is a curable irregularity, not void ab initio, provided the initial Section 148 notice was validly issued during the ...
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