LATE MAHI PAL SINGH THROUGH LEGAL HEIR NAGENDRA PRATAP SINGH,KHURJA vs. ITO, WARD 2(3)(2), BULANDSHAHR, BULANDSHAHR
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s/alleged legal heir’s appeal for Assessment
Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN &
order
No.
ITBA/NFAC/S/250/2024-25/1072244861(1) dated
16.01.2025, in proceedings u/s 147 r.w.s. 144 of the Income
Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
It emerges at the outset that the appellant has raised a legal ground challenging validity of the impugned reopening for the precise reason that the assessee Sh. Mahi Pal Singh had left for his heavenly abode on 08.08.2011 followed by the corresponding section 148 proceedings initiated against him 4. This assessee’s/his legal representative’s appeal is allowed. Order Pronounced in the Open Court on 13/05/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 13/05/2025
*Subodh Kumar, Sr. PS*