LATE KAILASH CHANDRA PAREEK,KOTA vs. ITO, WD 2(2), KOTA

ITA 995/JPR/2025Status: DisposedITAT Indore25 June 2026AY 2013-146 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessment order was passed without jurisdiction as it was issued in the name of a deceased person. The Tribunal also noted that the reassessment proceedings were initiated based on information regarding property sale and stamp duty value, but the details of the escaped income were not clearly ascertainable.

What were the facts?

The assessee's appeal was filed against an order passed by the CIT(A) in the name of a deceased individual, despite prior intimation of death and legal heir substitution. The appeal also raised issues regarding reassessment proceedings being time-barred and the disallowance of indexed cost of improvement.

What were the issues?

Whether the assessment order is null and void due to being passed in the name of a deceased assessee, and whether reassessment proceedings were validly initiated and are within the time limits.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 149,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, “SMC” BENCH, JAIPUR

Before: SMT. ANNAPURNA GUPTA

Hearing: 04.06.2026Pronounced: 25.06.2026

The present appeal has been filed by the assessee against the order passed by the National Faceless Appeal Centre (hereinafter referred to as “Ld. CIT(A)”), dated 27.05.2025 u/s 250 of the Income Tax Act, 1961,(hereinafter referred to as “the Act”).

2.

None has appeared on behalf of the assessee. I therefore proceeded to hear the matter with the assistance of the Ld. DR.

3.

The grounds of the appeal raised by the assessee read as under:-

1.

That the order dated 27.05.2025 passed by Ld. CIT(A)-NFAC is null and void ab initio, as it has been passed in the name of Late Shri Kailash Chandra Pareek, who had P a g e | 2 Late Kailash Chandra Pareek already passed away on 02.06.2023.The order was passed despite prior intimation and legal heir substitution approved on the e-filing porta

The order continues below.

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