ALI BAKSH THRU L/H GAFFAR KHAN ,JAIPUR vs. INCOME TAX OFFICER , JAIPUR

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ITA 1013/JPR/2025Status: DisposedITAT Jaipur12 November 2025AY 2011-2012Bench: SHRIGAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice under Section 148 of the Act was bad in law because it was based on incorrect facts, as the assessee had filed their return of income and the information regarding the property sale was available in the ITR. The CIT(A) failed to address this crucial issue.

What were the facts?

The appeal was filed by the legal heir of the original assessee, Ali Baksh, who passed away during the pendency of the appeal before the CIT(A). The original assessment order was passed under Section 147 read with Section 144 of the Income Tax Act, 1961.

What were the issues?

Whether the reopening of assessment under Section 147/148 of the Act was based on incorrect facts and if the order passed without considering the death of the assessee and the legal heir's participation is valid.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 251,Section 148,Section 151,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”B-Bench” JAIPUR

Before: SHRIGAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM

Hearing: 11/11/2025Pronounced: 12/11/2025
11.

In view of the above discussion, the appeal filed by the legal heir of Ali Baksh, the original assessee deserves to be allowed and the same is Ali Baksh thru. L/H Gaffar Khan, Jaipur. allowed. Consequently, the impugned order, passed by Learned CIT(A) is hereby set aside. File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 12/11/2025.

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