2025 (11) TMI 922

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....hri Piyush Kaushik, Adv. & Shri Saurabh Tondon, FCA For the Respondent : Shri Dheeraj Kumar Jaiswal, Sr. DR ORDER PER BENCH : These appeals have been filed by the Assessee against the respective orders passed by the NFAC, Delhi for AYrs 2011-12 to 2014- 15. The common solitary issue raised in all the 05 appeals is as regards to challenging the reopening notice u/s. 148 alongwith the as....

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....0-11; on 12.08.2016 assessment order was framed u/s. 147 in the case of Subhash Chandra Agarwal for AY 2009-10 and issued in the PAN of the deceased; on 31.7.2017 assessment order was framed u/s. 147 in the case of Subhash Chandra Agarwal for AY 20 10-11and issued in the PAN of the deceased. On 22.3.2018 notice u/s. 148 issued in the name and PAN of the deceased Subhash Chandra Agarwal for the AY ....

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....erson. For all these assessment years, assessment orders on legal heir and wife of the assessee have been separately passed in the PAN number of the assessee, Lalita Agarwal and in all those orders no assessment has been done with respect to income of deceased Subhash Chandra Agarwal. It was submitted that the assessment income of Late Subhash Chandra Agarwal for the AYrs 2011-12 to AY 2014-15 has....

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....sue before us is squarely covered by the decision of the Hon'ble Delhi High Court in the case of Savita Kapila vs. ACIT dated 16.7.2020 reported in 426 ITR 502, wherein, it has been held that there is no legal requirement that legal representative should report death of an assessee to the income tax department. Therefore, the order of the Ld. CIT(A) in sustaining the assessment order is not correc....