2019 (10) TMI 1634

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....an appeal filed by the assessee against the order passed by the Pr. CIT-2, Bhubaneswar u/s. 263 of the Act, on the following grounds of appeal :- 1. That on the facts and in the circumstances of the case, the Ld. Pr.CIT-2, Bhubaneswar has erred in law by invoking section 263 basing upon the presumption & Surmises and set-aside the completed assessment made U/s 143(3) of the Act, in spite ....

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....nd further grounds, if any, at the time of hearing of appeal. 2. Brief facts of the case are that the return of income of assessee Late Janardan Gupta was filed for the financial year 2012-2013 on 31.03.2015 and the case was selected for scrutiny. During the course of assessment proceedings, on 08.10.2015, son of late Shri Jitendra Gupta informed that he has expired on 15.03.2015 and all such c....

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....f this contention, ld. AR relied on the decision of Hon'ble Madras High Court in the case of CIT Vs. M. Hemanathan, (2016) 384 ITR 0177(Mad). 5. On the other hand, ld. DR relied on the order of Pr. CIT. 6. After hearing both the sides and perusing the entire material available on record and the impugned order passed u/s.263 of the Act, we noticed from the death certificate submitted by the a....

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....n a case where the proceedings are initiated against a person, who is alive, but continued after his death and a case of proceedings initiated against a dead person himself. If the proceedings had been initiated against a person, who was alive, and they were continued after his death after putting his legal heirs on notice, those proceedings, under certain circumstances, may be saved. Such a situa....