2025 (8) TMI 437

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.... DR ORDER PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order dated 19.11.2024 passed by the Ld. NFAC, Delhi, arising out of the Assessment Order dated 20.12.2019 passed by the ITO, Ward 2(1)(4) Ghaziabad, under Section 144 read with 147 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for Assessment Year 2012-13. 2. I....

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....ceeding is vitiated and therefore, liable to be quashed. 4. On the other hand, Ld. DR relied upon the judgment passed by the Hon'ble Madhya Pradesh High Court in the case of Smt. Kaushalyabai Vs. CIT, reported in (1999) 238 ITR 1008 (MP) wherein it has been held that once the legal heir of the assessee participated in the proceeding the notice though issued in the name of the original assessee ....

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....her relied upon the judgment passed by the Bombay High Court in the case of Devendra Vs. Addl. CIT, reported in 461 ITR 463 (Bom) wherein it has been held that the original assessee Shri Vasudeo Jambhulkar has died on 08.07.2020 the notice under Section 148 of the Act issued in the name of such dead person is not enforceable in the eye of law. He has further relied upon the judgment passed by the ....

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....e in hand a notice under Section 159 was issued by the ITO on the legal heir i.e. Amit Singh the assessee before us. However, the same is not supported by any further notice issued under Section 148 of the Act which could justify assumption of jurisdiction on the part of the Ld. AO for initiating reassessment proceeding and continuation thereof culminating in addition made in the hands of the asse....