https://www.taxtmi.com/caselaws?id=447016 ITAT Jodhpur upheld dismissal of reopening assessment u/s 147 against legal heirs of deceased assessee. CIT(A) found AO failed to establish that deceased received any benefit from third party's transaction, with only Rs. 21,355 divided between two sisters being received. ITAT confirmed coordinate bench's finding that notice u/s 148 was not properly served to legal heirs, creating incurable defect. Assessment was conducted casually without proper inquiry to establish deceased as beneficiary. AO cannot tax notional income without establishing actual benefit. Revenue's casual approach provided no assistance to tribunal. Earlier order dated 19.03.2018 confirmed without reconsideration despite legal heirs being placed on record per HC direction. en-us Mon, 09 Oct 2023 00:00:00 +0530 Fri, 15 Dec 2023 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447016 ITAT Jodhpur upheld dismissal of reopening assessment u/s 147 against legal heirs of deceased assessee. CIT(A) found AO failed to establish that deceased received any benefit from third party's transaction, with only Rs. 21,355 divided between two sisters being received. ITAT confirmed coordinate bench's finding that notice u/s 148 was not properly served to legal heirs, creating incurable defect. Assessment was conducted casually without proper inquiry to establish deceased as beneficiary. AO cannot tax notional income without establishing actual benefit. Revenue's casual approach provided no assistance to tribunal. Earlier order dated 19.03.2018 confirmed without reconsideration despite legal heirs being placed on record per HC direction. Case-Laws Income Tax Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447016