2021 (7) TMI 1323

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Hemani, Sr. Adv., with Shri Parimal Sinh Parmar, A.R. For the Respondent  Shri S. S. Shukla, Sr. D.R. ORDER PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 29.05.2017 passed by the Ld. CIT (Appeals)-5, Ahmedabad arising out of the order dated 26.03.2015 passed by the Ld. ITO, Ward-5(2)(4), Ahmedabad under Section 143(3) r.w.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssessment was finalized upon making addition which was, in turn, confirmed by the Ld. First Appellate Authority. 3. During the course of appellate proceeding the representative of the assessee made his objection against the reopening of assessment since the notice under Section 148 was issued on 07.03.2014 on the deceased Sarojben G. Shah who left for her heavenly abode on 05.01.2011. The conte....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gments relied upon by the Ld. AR in support of his contentions were also carefully considered by us:- (i) Urmilaben Anirudhsinhji Jadeja vs. ITO - 420 ITR 226 (Gujarat) (ii) PCIT vs. Maruti Suzuki India Ltd. - (2019) 416 ITR 613 (SC) (iii) Chandrashbhai Jayantibhai Patel vs. ITO - (2019) 413 ITR 276 (Guj.) 6. Admittedly after the demise of the assessee on 05.01.2011 t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erson and a frame the assessment on that the deceased person. This action of the learned AO is not within the provision of the law. In spite of these facts, the completed assessment has been reopened by the learned AO which is not within the provisions of the law and therefore the impugned reassessment order passed is bad in law and deserves to be cancelled"" 7. It is a settled principle of law....