2024 (8) TMI 429

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....he Respondent : Shri P.N. Barnwal, CIT-DR ORDER PER PRADIP KUMAR KEDIA - A.M.: The captioned appeal by the assessee is directed against the revisional order passed by the Principal Commissioner of Income Tax, Faridabad ('Pr.CIT' in short) dated 30.03.2022 under Section 263 of the Income Tax Act, 1961 (the Act) whereby the assessment order passed by the Assessing Officer (AO) dated 17.10.2....

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....deceased after his death on 16.06.2018. Thus, the notice issued under Section 143(2) empowering the AO to frame assessment under Section 143(3) of the Act itself is void ab initio. Thus, in the light of the judgments rendered in the case of Savita Kapila vs. ACIT (2020) 108 CCH 0049 (Del); Rajendra Kumar Sehgal vs. ITO in W.P. (C) 11255/2017 order dated 19.11.2018, the assessment order itself is b....

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....ble of being revised under Section 263 of the Act. 5. We have carefully considered the rival submissions. 6. As pointed out on behalf of the assessee, the assessment order was drawn in the name of Late Mr. Ramesh Chandra who was deceased at the time of framing of the assessment order on 17.10.2019. This being so, in the light of the judgments rendered by Hon'ble Jurisdictional High Court in ....