2016 (5) TMI 1440

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....eceased assessee against the order dated 14.12.2015 of the ld. CIT(A)-2 , Gurgaon. Following grounds have been raised in this appeal :- 1. That the order of Ld. CIT(Appeals) is against law and facts. 2. That the Ld. CIT(Appeals) erred in not accepting the plea of the appellant that the notice issued u/s 148 in the name of deceased Smt. Bimla Devi is non-est, as she expired much before the is....

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....y the Ld. AO u/s 68 on account of cash deposit in the Bank Account. 7. That the appellant craves leave to add or alter any of the Grounds of Appeal." 2. From the above grounds it is gathered that the assessee has challenged the validity of the initiation of the assessment proceedings by issuing the notice u/s 148/142(1) & 143(2) of the Income Tax Act, 1961 (hereinafter referred as the "Act")....

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....he assessee and confirmed the action of the AO. Now the legal heir of the assessee has filed the appeal. 4. The ld. Counsel for the deceased-assessee submitted that the AO although was knowing that the assessee has expired when the return of income was filed by the legal heir of the deceased-assessee on 6.11.2012, even then the notice u/s 143(2) was issued on 6.11.2012 and again on 05.02.2013 i....

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....1.3.2013 in the name of Smt. Bimla Devi, deceased through legal heir Shri Chet Ram, it would be clear that the return of income was filed by Shri Chet Ram legal heir of the deceased assessee on 6.11.2012, therefore, the AO was having the knowledge that the assessee had already expired when the return of income was filed on 6.11.2012. However, the notice u/s 143(2) and u/s 142(1) dated 05.02.2013 (....