ANGURI DEVI KHANDELWAL (RADHA MOHAN KHANDELWAL (LEGAL HEIR),JAIPUR vs. DCIT CIRCLE-4, JAIPUR, JAIPUR

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ITA 389/JPR/2025Status: DisposedITAT Jaipur16 October 2025AY 2018-19Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal held that issuing a notice under Section 148A(b) to a deceased person, and then proceeding with assessment against the legal heir, is a violation of procedural law. Therefore, the assessment order and the order of the CIT(A) are liable to be set aside.

What were the facts?

The assessee, Smt. Anguri Devi Khandelwal, passed away before assessment proceedings for AY 2018-19 commenced. A notice under Section 148A(b) was issued to her after her death. The assessment order was passed against her legal heir, which was upheld by the CIT(A).

What were the issues?

Whether assessment proceedings initiated by issuing notice under Section 148A(b) to a deceased assessee are valid and whether the subsequent order passed against the legal heir is sustainable.

Which sections of the Income-tax Act were involved?

Section 148A(b),Section 148A(d),Section 139(1),Section 143,Section 142(1),Section 148,Section 143(2)

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

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

Hearing: 16/10/2025Pronounced: 16/10/2025
11.

In view of the above findings, present appeal is hereby allowed, and as a result, the impugned order passed by Learned CIT(A), NFAC, and the assessment order passed by the Assessing Officer are 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 16/10/2025.

Sd/- Sd/- ¼xxu xks;y½ ¼ujsUnz dqekj½ (GAGAN GOYAL) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 16/10/2025 *Santosh आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू The Appellant- Anguri Devi Khandelwal, L/h Radha Mohan Khandelwal, Jaipur 1. 2. izR;FkhZ@ The Respondent- DCIT, Circle-4, Jaipur. 3. vk;djvk;qDr@ Theld CIT

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