DCIT CIRCLE-52(1), INCOME TAX vs. PRANAV GUPTA, LEGAL HEIR OF LATE SH. VIJAY KUMAR GUPTA, NEW DELHI
ITA 2192/DEL/2023[2009-10]Status: DisposedITAT Delhi20 Jun 2025AY 2009-10
Bench: Smt. Annapurna Gupta & Ms. Madhumita Roydcit, Cir-52(1) Vs. Sh. Pranav Gupta, 1405, 14Th Floor, E-2, Legal Heir Of Late Sh. Vijay Block, Civic Centre, Kumar Gupta, 11, Darya Delhi- 110002 Ganj, New Delhi- 110002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaipg0797N Appellant .. Respondent
For Appellant: Sh. S. Krishnan, Adv. &For Respondent: Dr. Maninder Kaur, Sr. DR
Section 143(1)Section 147Section 148
Department. Having regard to this particular aspect of
the matter, the Ld. Counsel Mr. S. Krishnan referred the provision of law
envisaged in Sections 159(2), 159(2)(a), 159(2)(b) and 159(3) of the Act.
9. It was further contended by the Ld. Counsel that by virtue ... demise of the original assessee to the
Department suo moto, the father of the assessee in the case in hand before us.
16. Section 159(2) of the Act makes a specific reference to the reassessment
proceeding under Section 147 of the Act. While Section 159(2