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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).
Held
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.
Key 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.
Sections Cited
148A(b), 148A(d), 139(1), 143, 142(1), 148, 143(2)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES,”B-Bench” JAIPUR
Before: SHRI GAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM
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