2025 (2) TMI 827

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er section 263 is against law and facts, the order is passed on 04.03.2022 whereas the assessee had died on 07.05.2020. The order passed is illegal ab initio as the order against dead person is null and void. 2. That the proceedings have been initiated on wrong assumption that the business income surrendered at the time of survey was liable to be added back under sections 68/69/69A/69B/69C of the Act whereas the assessee is not keeping regular account books and is filing income under section 44AD. 3. That the Pr. CIT himself was not confirmed as to which section out of 68/69/69A/69B/69C was applicable as such treating the order passed by the AO is erroneous and prejudicial to the interest of the revenue is wrong, illegal a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ause notices dated 09.02.2022 u/s 263 of the Act for the AY 2017- 18 on the assessee and finally passed an order u/s 263 on 04.03.2022 on the assessee who died on 28.03.2020. 4. In the cases of Savita Kapila represented by legal heir of late Shri Mohinder Paul Kapila (supra) the Hon'ble Delhi High Court quash the notice issued u/s 148 of the Act on the deceased assessee by allowing the writ petitions filed by the legal heir of the assessee. While dealing with various issues as to whether the notice is valid when the same was issued on a dead person the Hon'ble High Court took note of the decision of the Hon'ble Madras High Court in the case of Alamelu Veerappan vs. ITO, wherein the High Court held as under: - "31. In Alamelu Vee....