Executor of estate  filed return of income for assessment year 2014-15 and claimed credit for tax deducted on said commission income. Assessing Officer  held that  commission income had not been offered for taxation by assessee in return and thus, rejected the  claim. The AO also held that  commission income on which tax had been deducted at source was taxable in hands of late  Shri Hari Shankar Singahnia  as represented by his legal heirs and as said commission income had not been declared in assessment year 2013-14 it had escaped assessment. On appeal the Tribunal held that  it would be fair and just if Assessing Officer would be directed to re-open assessment of late ‘H’ (Individual) for assessment year 2013-14 to bring to tax impugned commission income and allow credit of TDS. (AY. 2014-15)