DR. RAJ MEHROTRA,LUCKNOW vs. ASST. COMMISSIONER OF INCOME TAX, LUCKNOW

PER ANADEE NATH MISSHRA:A.M.

(A) In this case, assessment order dated 29/09/1997 was passed u/s 158BC of the Income Tax Act (“the Act”, for short) for block assessment years in pursuance to search u/s 132 of the Act conducted in the case of the assessee on 25/09/1997 at the assessee’s residence. In the aforesaid assessment order, the assessee’s total income was assessed at Rs.8,18,965/- including an amount of Rs.1,69,280/- as undisclosed income.
The assessee filed appeal against the aforesaid assessment order in Income
Tax Appellate Tribunal (“ITAT”, for short) . Vide earlier order dated
18/09/2014, Coordinate Bench of ITAT Lucknow Bench in I.T.A.
No.1371/Lkw/1997, the appeal of the assessee was dismissed, thereby confirming the addition made in the aforesaid assessment order. The assessee filed appeal u/s 260A of the Act in Hon'ble Allahabad High Court.
Vide order dated 19/02/2015, Lucknow Bench of Hon'ble Allahabad High
Appellant by None
Respondent by Smt. Namita S. Pandey, CIT, D.R.

I.T.A. No.1371/Lkw/1997
Assessment Year:1997
2

Court set aside the aforesaid order dated 18/09/2014 of ITAT and remitted the matter back to the Income Tax Appellate Tribunal. It is in this background that we heard this appeal. During appellate proceedings in Income Tax Appellate Tribunal; in pursuance of the aforesaid order dated
18/09/2014 of Lucknow Bench of Hon'ble Allahabad High Court, hearings were fixed from time to time in ITAT. At the time of hearing on 03/04/2024, Shri Rajat Mehrotra, son of Dr. Raj Mehrotra attended the hearing and informed that Dr. Raj Mehrotra, who filed this appeal, has deceased. He filed a copy of death certificate of (Late) Dr. Raj Mehrotra.
Shri Rajat Mehrotra requested for time to substitute the name of appellant with legal heir of (Late) Dr. Raj Mehrotra. Registry was directed by