1981 (10) TMI 85 - AT - Income Tax

Summary

The assessee filed two returns for two periods due to death of Sh. Hemant Kumar. The ITO made one assessment, but AAC directed separate assessments for each period, citing specific case laws. The revenue appealed, arguing against AAC's direction. ITAT Delhi-C upheld AAC's decision, dismissing the appeal. (Case citation: 1981 (10) TMI 85 - ITAT DELHI-C)