LATE GOVIND SINGH TH. L/H KARAN PAL SINGH,BULANDSHAHR vs. ITO, WARD-3(1), BULANDSHAHR
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2010-11 Late Govind Singh Th. L/H Karan Pal Singh, C/o- Sandeep Saraf, Adv., 06-Shekh Pen, Lal Kuan Khurja, Bulandshahr, Uttar Pradesh Vs. Income Tax Officer, Ward-3(1), Bulandshahr PAN :BXRPS2470K (Appellant)
This assessee’s appeal for assessment year 2010-11, arises against the Commissioner of Income Tax (Appeals) [in short, the “CIT(A)”], Ghaziabad’s order dated 26.03.2019 passed in case no.
399048511160218, involving proceedings under section 147/144
of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
2. Heard both the parties. Case files perused.
3. It emerges at the outset that the learned lower authorities have set into motion section 148/147 proceedings against the deceased-assessee, Late Govind Singh herein, on 30th March,
Assessee by Sh. Arpit Aggarwal, Adv.
Department by Sh. Manoj Kumar, Sr. DR
Date of hearing
26.05.2025
Date of pronouncement
26.05.2025
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2017, whereas, he had already left for heavenly abode very well before that on 05.12.2011. That being the clinching case, it is a clear-cut instance of initiation of the impugned proceedings against a dead person, which is not sustainable in law, going by the Savita
5. This assessee’s appeal is allowed.
Order pronounced in the open court on 26th May, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 26th May, 2025. RK/-