MOHAMMAD SHARIF SIDDIQUI (THROUGH LEGAL HEIR SUHAIL SIDDIQUI),MUMBAI-400008 vs. INCOME TAX OFFICER-20(2)(1), MUMBAI-400012

This appeal is filed by Mr. Suhail Siddiqui in Pr. Commissioner of Income Tax under Section 263 of the Income-tax Act, 1961 (the Act) in the name of Late Mr. Mohammad Sharif Siddique for A.Y. 2017-18 on 29th March, 2022 wherein the learned PCIT held that assessment order passed under Section 143(3) of the Act dated 17th December, 2019 determining the total income

The legal heir of the assessee is aggrieved with the above order and filed this appeal. The first ground raised

The learned CIT Departmental Representative supported the order of the order of the learned PCIT.

We have carefully considered the contentions of the learned CIT Departmental Representative and also perused the orders of the lower authorities. In the assessment order itself, the learned Assessing Officer has mentioned that he has come to know through e-portal that assessee has expired in the month of January, 2019. Despite this fact, the assessment order was passed in the name of late Mr. Mohammad Sharif Siddique on 17th December, 2019. This order was revised by the learned PCIT on 29th March, 2022 by an order passed under Section 263 of the Act. This order was also passed in the

In view of this, we have no hesitation in quashing the order passed under Section 263 of the Act. Accordingly, the appeal of the assessee is allowed.

In the result, the appeal of the assessee is allowed.