2026 (8) TMI 748

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.... For the Revenue : Smt. Kulwinder Kaur, Sr.DR ORDER PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order dated 18.09.2025 passed by the learned Commissioner of Income Tax (Appeals)-5, Ludhiana [ herein referred to as' ld. CIT(A)'] for Assessment Year 2014-15. 2. Vide ground No.2, the assessee is challenging the framing of assessment u/s 153A of the....

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....dismissed vide order dated 30.11.2018. The assessee preferred appeal before he Tribunal. 4. The Tribunal in the first round restored the appeal to the file of ld. Assessing Officer vide its order dated 23.09.2023. When the appeal was pending before the Tribunal, the assessee Shri Raman Kumar Aggarwal expired on 21.7.2022. Thereafter, proceedings stood initiated in the second round vide notice U....

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.... had already expired as on the date of framing of the assessment. The ld. CIT(A) in page 12 paragraph 6.2.1(ii) had addressed this issue by stating that "the plea of the assessee that assessment has been framed against a deceased person is not tenable, as the assessee was alive during the course of assessment, and the present appeal has been validly pursued by the legal heir". This clearly goes to....

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....elhi High Court in the case of Savita Kapila, Legal Heir of Late Sh Mohinder Paul Kapila vs ACIT Delhi reported in 426 ITR 502 (Del); Vipin Walia vs ITO reported in 382 ITR 19 (Del), Hon'ble Madhya Pradesh High Court in the case of CIT vs Prabhawati Gupta reported in 231 ITR 188 (M.P.), Hon'ble Kerala High Court in the case of Shini Shajan vs PCIT reported in 180 taxmann.com 836 and decision of th....