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1 - 10 of 12 (0.35 seconds)Section 171 in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 54F in The Income Tax Act, 1961 [Entire Act]
Section 144 in The Income Tax Act, 1961 [Entire Act]
C.I.T.,Kanpur vs M/S.Rohtas Projects Ltd. on 2 July, 2014
14. Admittedly, during the lifetime of Shri Kewal Singh, the family was not
assessed as a Hindu Undivided Family (HUF) as he has never filed return of
Income being an Agriculturist. Further, the AO always intended to initiate
proceedings in the case of Shri Kewal Singh in the status of "HUF" as evident
from the earlier reasons recorded for initiating proceedings u/s 147. It has further
been found by then CIT(A) that notice u/s 148 and other notices issued u/s 143(2)
& 142(1) were also issued to the appellant by presuming his status as "HUF" with
12 ITA No.566/Asr/2017
PAN - ABTPS3245H. However, the AO had framed the assessment by treating the
same income in the hands of Individual with PAN - DEYPS5701H which was held
invalid by the CIT(A) by placing reliance on the decision of Hon'ble Punjab &
Haryana High Court in the case of CIT vs. Rohtas Singh (APB, pg.87).