2025 (4) TMI 1946

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Revenue : Mr. Kiran Unavekar, Sr. DR ORDER PER OM PRAKASH KANT, AM This appeal has been preferred by the legal heir on behalf of the assessee against the order of the Ld. Commissioner of Income- tax (Appeals)-4 Kolkata [in short 'the Ld. CIT(A)'] for assessment year 2014-15, raising following grounds: 1. Ld. CIT(A) erred in confirming the action of Ld AO of issu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t requiring investigation of the fresh fact, same are admitted for adjudication in view of ratio laid down in decision of the Hon'ble Supreme Court in case of NTPC reported in 229 ITR 383. 4. Briefly stated facts of the case are that the return of income was filed by the assessee on 18.06.2014 declaring total income at Rs. 3,26,370/ -. The return of income filed by the assessee was selected....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... assessee Shri Ramchandra Waman Khambete had passed away on 14.11.2018. Despite intimation by the legal heir regarding demise of the assessee, the Assessing Officer went on to complete the assessment in the hands of the assessee after making addition of Rs. 70.96,175/ -. The appeal filed by the legal heir of the assessee before the Ld. CIT(A) was also dismissed. 5. Before us, the Ld. counsel fo....