2013 (12) TMI 1450

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....the Respondent : Shri Swarn Singh, C. A. ORDER Sunil Kumar Yadav (Judicial Member).- This appeal is preferred by the Revenue against the order of the Commissioner of Income-tax (Appeals), inter alia, on various grounds, which are as under :               "1. That the learned Commissioner of Income-tax (Appeals)-II, Kanpur....

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.....            3. That the learned Commissioner of Income-tax (Appeals)-II, Kanpur, has erred in law and on facts in annulling the assessment by treating it as non est and void ab initio by relying on the order of the hon'ble Supreme Court in the case of CIT (Asst.) v. Hotel Blue Moon [2010] 321 ITR 362 (SC) which is given in the context of is....

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....o modify any of the grounds of appeal mentioned above and/or to add any fresh grounds as and when it is required to do so." 2. During the course of hearing of the appeal, learned counsel for the assessee has invited our attention to the fact that the return was filed in the name of the deceased person through its legal representatives/son Shri Parvinder Kukerja on June 26, 2006 declaring total ....

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....efore, this appeal is not maintainable pursuant to the instructions issued by the Central Board of Direct Taxes. 4. Having carefully examined the orders of the lower authorities, we find that the assessment was admittedly framed on the deceased person, which is non est in law, therefore, the Commissioner of Income-tax (Appeals) has rightly annulled the assessment. Moreover, the tax effect is al....