2026 (4) TMI 462

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t year 2012-13. The Assessee has raised the following grounds of appeals: - "(l) The learned CIT(A) and AO have eared in law and facts of the case in farming the assessment order in the name of dead person and CIT(A) upholding the validity of such order ignoring the judgment of jurisdictional High Court in the case of CIT V/s Prabhawati Gupta and others (1998)231 ITR 188 (M.P.). The order is void ab intio should be annulled. 2. The learned CIT (A) has framed the appeal order in the name of a dead person is a nullity should be quashed. 3. The assessment order framed under section 147 read with section 144B of the Income Tax Act on 25/10/2021 is barred by limitation in view of the section 153(2) ought to have b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1 ("Act", for short). Thereafter, the case was re-opened by the Assessing Officer ("AO", for short) for framing assessment u/s 147 of the Act on the basis that certain income escaped assessment qua sale of immovable property. Accordingly, a notice u/s 148 read with section 147 of the Act was issued on 29.03.2019 by the legal heir of the assessee. Pertinently, the return of income was filed by the legal heir of the assessee in response to the notice issued u/s 148 of the Act. The Assessing Officer, after considering the material available on record, proceeded to make an addition of Rs. 22,23,445/- and thereby assessed the total income at Rs. 70,16,450/- as against the returned income of Rs. 47,93,000/-. The assessment was framed in the name ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....law. The Revenue has not brought any material to rebut the contention of the assessee. Even if, the provision of Section 159 of the Act is taken into account then also the impugned order cannot be sustained. Undisputedly, even after taking note of the death of the assessee, the Assessing Officer failed to frame the assessment in the name of the legal representative. The assessment order has been passed in the name of Shri Ghanshyam Das Valecha, who had admittedly expired on 06.02.2019 prior to passing of assessment order. In para 2 of the assessment order itself, it is recorded that the legal heir, Shri Rajkumar Valecha, filed a fresh return of income on 27.11.2019, declaring total income of Rs. 47,93,000/-. The Ld. CIT(A) has grossly erred....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., the proceedings had not been completed before the death of the assessee; therefore, the Tribunal has rightly held that the assessment should be completed under section 159(2) of the Act. In this view of the matter, we are of the opinion that the view taken by the Tribunal is correct and both the questions are answered against the and perused the Revenue and in favour of the assessee. Learned counsel for the Revenue has submitted that no order has been passed by the Tribunal for assessing the liability of the legal representative of the deceased assessee though the Tribunal in para 4 of the order has very clearly observed: "In such circumstances, natural justice demands that the assessment should go back to the Income-tax....