The Revision order was passed in the name of dead person , however the issue was not raised before the Appellate Tribunal . High Court admitted the additional grounds and remanded the matter to the Tribunal for a fresh consideration . ( ITA No. 517 of 2018 dt .16 -9 -2022 ( AY. 1996 -97 )
Bimal vs.Pala( Legal heir of Late Smt. Ranjana Paala) v. ACIT (2022) BCAJ -October -P. 69 ( Bom)(HC)
S. 260A : Appeal – High Court – Additional ground – Revision order was passed in the name of dead person – Matter remanded . [ S. 263 ]