INDRA RANI,GHAZIABAD vs. ITO WARD-2(1)(2), GHAZIABAD
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 2015-16, arises against the CIT(A)/NFAC, Delhi’s DIN &
order
No.
ITBA/NFAC/S/250/2024-25/1070465202(1) dated
19.11.2024, 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 Smt. Indra Rani had left for her heavenly abode on 24.06.2018 followed by the corresponding section 148A proceedings initiated against her vide notice dated 14.03.2022 onwards. That being the clinching 4. This assessee’s/her legal representative’s appeal is allowed. Order Pronounced in the Open Court on 22/04/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 22/04/2025
*Subodh Kumar, Sr. PS*