2019 (12) TMI 751

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....peal by the assessee arises out of the order passed by the Commissioner of Income-tax (Appeals)-2, Aurangabad on 10-08-2016 in relation to the assessment year 2005-06. 2. The first issue raised in this appeal is against the initiation of re-assessment proceedings. 3. Briefly stated, the facts of the case are that the Assessing Officer (AO) initiated re-assessment proceedings by means of a no....

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....aterial on record. It is obvious from the notice u/s.148 of the Act, a copy placed at page 2 of the paper book, that the same was issued in the name of "Late Ashok N. Dukare Through L/H Archana Ashok Dukare". Such a notice is dated 01-09-2009 and was issued on the same date or thereafter. The assessee had admittedly expired on 27-04-2005. Thus, it is evident that the notice was issued in the name ....

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....e Bombay High Court in Rupa Shyamsundar Dhumatkar Vs. ACIT and others in writ Petition No.404 of 2009, vide its judgment dated 05-04-2019 considered a similar situation in which the assessee had died and the notice was issued in the name of Late Shyam Sundar Dhumatkar with the Legal Heir as his widow. The Hon'ble Bombay High Court declared such reopening of the assessment as invalid in law. A copy....