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Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI
Before: Dr. B. R. R. KumarSh. Yogesh Kumar US
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order of ld. CIT(A)-33, New Delhi dated 29.11.2018.
The relevant facts are as under:
Name Lalita Bhatia 2. Date of Death 08.04.2014 3. Name of the legal heir Rajesh Bhatia 4. Approval date of legal 20.03.2015 heir by the Income Tax 5. Date of filing of ITR 31.03.2015 6. Persons signed the return Rajesh Bhatia 7. Date of notice u/s 143(2) 31.08.2015 8. Date of notice u/s 142(1) 20.06.2016 04.11.2016
Rajesh Bhatia 3. From the above facts, an undisputed fact arise that inspite of approving the legal heir Sh. Rajesh Bhatia and bringing the same on record by the Income Tax Department on 20.03.2015, the notices u/s 143(2) and u/s 142(1) have been issued on 31.08.2015, 20.06.2016 in the name of Ms. Lalita Bhaita, a deceased person. Hence, at the outset, we hold that the notices are considered as invalid and so as the assessment completed consequently.
In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 31/07/2023.