YOGESH HARGOVINDBHAI JOSHI L/H OF BHAVNABEN Y. JOSHI,AHMEDABAD vs. THE ITO, WARD-6(1)(1), AHMEDABAD
In the result, the appeal of the assessee is allowed
ITA 520/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad29 Jul 2025AY 2012-13
Bench: Dr. Brr Kumar, Vice- & Ms.Suchitra R. Kambleassessment Year : 2012-13 Yogesh Hargovindbhai Joshi Vs. The Ito, Ward-6(1)(1) L/H. Of Bhavnaben Y. Joshi Ahmedabad. 8, Manav Pursusharth Society Opp: Hirabhai Tower Uttamnagar, Maninagar Pan : Adupj 2208 C (Applicant) (Responent) : Shri Parin Shah, Ar Assessee By Revenue By : Shri Abhijit, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 08/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 29/07/2025 आदेश/O R D E R आदेश आदेश आदेश
For Respondent: Shri Abhijit, Sr.DR
Section 10(38)Section 129Section 139Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 250
capital gain.
5. Being aggrieved by the assessment order, the assessee-legal heir filed appeal before the ld.CIT(A). The ld.CIT(A) dismissed the appeal of the assessee.
6. Before us, the ld.AR submitted that the assessment order is passed in the name of a dead-person, and therefore, the assessment itself becomes invalid. The ld.AR further submitted that vide