2023 (12) TMI 587

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....RDER PER KUL BHARAT, JM : The present appeal filed by the Legal Heir of the assessee is directed against the order passed by Ld.CIT(A), National Faceless Appeal Centre ("NFAC") dated 29.06.2023 for the assessment year 2010-11. 2. The Legal Heir of the assessee has raised following revised grounds of appeal:- 1. "That the Ld.CIT(A) has erred in not quashing the assessment order as....

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.... against a dead person. It is contended that Late Smt. Kushal Kachwaha had expired on 01.11.2009. It is contended that the factum of death was duly brought to the notice of Revenue Authority even prior to the issuance of notice u/s 148 of the Act. 4. Ld. Sr. DR opposed these submissions and submitted that it was incumbent upon the Legal Heir of the assessee to bring the factum of death of the a....

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....as passed against a dead person. Therefore, in view of these undisputed facts i.e. Late Smt. Kushal Kachwaha had expired on 01.11.2009 itself and the factum of death was duly brought to the notice of the Revenue Authority as stated by the Ld. Counsel for the assessee. Therefore, respectfully following the judgment of Hon'ble Delhi High Court rendered in the case of Davinder Singh Thapar vs ACIT [2....