Smt. Hansaben Vinodbhai Parmar Legal Heir of Late Shri Vinodbhai Motibhai Parmar, Gandhinagar vs. The ACIT/DCIT Circle, Gandhinagar
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 58/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad12 Jun 2024AY 2017-18
Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)
For Appellant: Shri Sulabh Padshah, A.RFor Respondent: Shri Sushil Kumar Kutiar, Sr. D.R
Section 143(3)Section 68
…eased assessee ‘R' did not invalidate the assessment order passed by the IAC and that at best it was a defect which was liable to be corrected and as such it was not a case fit for cancellation of the assessment. 10. In the case of Kamalesh Kumar Mehta v. CIT 106 ITR 855 (CAL.), the High Court held that section 159 does not provide for any annulment of assessment, reassessment or recomputation but expressly provides for continuance of proceedings from stage at which they stood on date of death of assessee against his legal representatives who in terms of section 159(3) is deemed to be assessee and he is liable to…
