SHRI ISHWARBHAI MAGANBHAI DESAI,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3,, PATAN

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 90/Ahd/2017 "नधा"रण वष"/Assessment Year: 2008-09

reassessment. If no notice is issued or if the notice issues is shown to be invalid, the proceed- ings initiated by the Assessing Officer would be invalid and void. The assessment framed on the basis of such invalid proceedings will be invalid. A notice issued to a dead person, in my opinion, cannot be regarded to be a notice issued

MD. GULAM AHMED UMERMIYA MALEK L/H LATE UMERMIYA CHANDMIYA MALEK,AHMEDABAD vs. THE ITO, WARD-3(2)(10), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Arjun Lal Saini & Ms. Madhumita Royassessment Year:2012-13 Md. Gulam Ahmed The Ito, Ward-3(2)(10), Umermiyamalek, Legal Heir Of Vs Ahmedabad. Late Umermiyachandmiyamalek, 5C/O S.V. Agrawal& Co., Ca 502, Mangalmurti Complex, Opp. City Gold Cinema, Ashram Road, Ahmedabad-380009. Pan : Bkfpm 4983 E (Appellant) (Responent) Assessee By : None. : Shriv. K. Singh, Sr. Dr Revenue By सुनवाईक"तार"ख/Date Of Hearing : 19/04/2022 घोषणाक"तार"ख/Date Of Pronouncement: 29/06/2022 आदेश/O R D E R

159 of the Act. 11. Insofar as the provisions of section 292B of the Act are concerned, the same would not be applicable in the facts of the present case. As regards section 292BB of the Act, the same provides that where an assessee appears in any proceeding and cooperates in any inquiry relating to an assessment or reassessment

SMT. RAJUL ATULKUMAR SHAH L/H. OF LATE SHRI ATULKUMAR MANSUKHLAL SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-7(2),, AHMEDABAD

In the result, both appeals of the assessee are allowed for statistical purpose

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

section. It reads as under: “159. (1) Where a person dies, his legal representative shall be liable to pay any sum which the deceased would have been liable to pay if he had not died, in the like manner and to the same extent as the deceased. (2) For the purpose of making an assessment (including an assessment, reassessment

SMT. RAJUL ATULKUMAR SHAH L/H. OF LATE SHRI ATULKUMAR MANSUKHLAL SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-7(2),, AHMEDABAD

In the result, both appeals of the assessee are allowed for statistical purpose

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

section. It reads as under: “159. (1) Where a person dies, his legal representative shall be liable to pay any sum which the deceased would have been liable to pay if he had not died, in the like manner and to the same extent as the deceased. (2) For the purpose of making an assessment (including an assessment, reassessment

SHRI MAHESH P. GANDHI,AHMEDABAD vs. THE ACIT., CIRCLE-10,, AHMEDABAD

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita Nos.1022 To 1025/Ahd/2018 िनधा"रण वष"/Asstt. Year: (1992-1993 To 1995-1996) Shri Mahesh P. Gandhi, A.C.I.T., D-404, 5Th Floor, Vs. Circle-10, Dharnidhar Tower, Ahmedabad. Paldi, Ahmedabad.

reassessment as the case may be under section 147 of the Act. 13.8 We further note that the provisions of section 292BB of the Act deals with the situation where notice is not served or not served on time or served in a improper manner viz a viz the assessee does not raise objection before the ITA nos.1022 to 1025/AHD/2018

THE DCIT, CIRCLE-4(1)(1),, AHMEDABAD vs. SPECIFIC CERAMIC LTD.,, GANDHINAGAR

In the result the appeal filed by the Revenue is dismissed

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 121/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T., M/S. Specific Ceramics Ltd., Circle-4(1)(1), Vs. C 601-602, Part-C, Ahmedabad. Tower Indraprasth Complex, Thaltej Road, Ahmedabad.

reassessment as the case may be under section 147 of the Act. But the AO has not done so. Accordingly, the order framed under section 143(3) read with section 147 of the Act becomes invalid. 9.8 We further note that the provisions of section 292BB of the Act deals with the situation where notice is not served

CHIRAG ISHWARBHAI PATEL,AHMEDABAD vs. THE ITO, WARD-3(3)(6), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1182 & 1192/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-11 Chirag Ishwarbhai Patel, I.T.O., 49 Dharamanth Prabhu Society, Vs. Ward-3(3)(6), Near Adishawar Society, Ahmedabad. Nikol Road, Naroda, Ahmedabad.

reassessment as the case may be under section 147 of the Act. But the AO has not done so. Accordingly, the order framed under section 143(3) read with section 147 of the Act becomes invalid. 9.8 We further note that the provisions of section 292BB of the Act deals with the situation where notice is not served

CHIRAG ISHWARBHAI PATEL,AHMEDABAD vs. THE ITO, WARD-7(2)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1182 & 1192/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-11 Chirag Ishwarbhai Patel, I.T.O., 49 Dharamanth Prabhu Society, Vs. Ward-3(3)(6), Near Adishawar Society, Ahmedabad. Nikol Road, Naroda, Ahmedabad.

reassessment as the case may be under section 147 of the Act. But the AO has not done so. Accordingly, the order framed under section 143(3) read with section 147 of the Act becomes invalid. 9.8 We further note that the provisions of section 292BB of the Act deals with the situation where notice is not served

KUSHAL VINODKUMAR BHATT LEGAL HEIR OF LATE SHRI VINODKUMAR RAMANLAL BHATT,ANAND vs. THE ACIT (OSD), WARD-5, ANAND

In the result, the appeal filed by the Assessee is allowed

reassessment, was issued in the name of a deceased person, consequently the entire proceedings legally unsustainable. Despite being informed of the death of the assessee, the Ld AO failed to issue a fresh notice to the legal heir, violating Section 159

KAMLA CRAFT PACK PVT. LTD.,AHMEDABAD vs. ITO, WARD-2(1)(2), AHMEDABAD

In the result the appeal filed by the assessee is allowed in part

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.810/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 Kamla Craft Pack Pvt. Ltd., I.T.O, 5, Vasukanan, Nr. Lotus Flats, Vs. Ward-2(1)(2), Ashram Road, Ahmedabad. Ahmedabad-38001. Pan: Aaack7985K

reassessment as the case may be. But the AO has not done so. Accordingly, the order framed under section 143(3) read with section 147 of the Act becomes invalid. 11. We further note that the provisions of section 292BB of the Act deals with the situation where notice is not served or not served on time or served

KIRTI MILEX LIMITED,AHMEDABAD vs. ITO, WARD-2(1)(2),, AHMEDABAD

In the result the appeal filed by the assessee is allowed in part

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.686/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 M/S. Kirti Milex Ltd., I.T.O, 5, Vasukanan, 2Nd Floor, Vs. Ward-2(1)(2), Nr.Lotus Flats, Ashram Road, Ahmedabad. Ahmedabad.

reassessment as the case may be. But the AO has not done so. Accordingly, the order framed under section 143(3) read with section 147 of the Act becomes invalid. 11. We further note that the provisions of section 292BB of the Act deals with the situation where notice is not served or not served on time or served

DEEP SUDHIRBHAI SHETH (LEGAL HEIR OF SUDHIR HIMMATLAL SHETH),AHMEDABAD vs. ITO, WARD 3(2)(1), AHMEDABAD, AHMEDABAD

In the result the appeal of the assessee is allowed

Bench: S/Shri Sanjay Garg & Makarand V. Mahadeokarasstt. Year: 2016-17 Deep Sudhirbhai Sheth (Legal Heirs Ito, Ward-3(2)(1) Of Sudhir Himmatlal Sheth) Vs. Ahmedabad. Prop. Subhlaxmi Jewellers 3, Khodiyar Shopping Centre Nr.Ishanpur Bus Stand Ishanpur, Ahmedabad. Pan : Ainps 3786 Q (Applicant) (Respondent) Assessee By : Shri Chetan Agarwal, Ar Revenue By : Shri Nitin Vishnu Kulkarnai, Sr. Dr सुनवाई की तारीख/Date Of Hearing : 10/11/2025 घोषणा की तारीख /Date Of Pronouncement: 28/11/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

reassessment cannot be initiated against a dead person and that section 159 mandates issuance of notice to the legal representative

LATE SHRI RANJITSINH BHAWANSINH VAGHELA THRU L/H BHARATSINH R. VAGHELA,GANDHINAGAR vs. THE INCOME TAX OFFICER, WARD-3,, GANDHINAGAR

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

reassessment order is void ab initio. In view of section 159(1) and (3), the proper course is to set aside

SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE DY.CIT.,CRCLE-8,, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

reassessment are satisfied, is only relatable to the preceding expression in clauses (a) and (b) viz., 'escaped assessment'. The term 'escaped assessment' includes both 'non- assessment' as well as 'under assessment'. Income is said to have 'escaped assessment' within the meaning of this section when it has not been charged in the hands of an assessee in the relevant year

SHREE RAMA MULTI-TECH LTD.,,AHMEDABAD vs. THE ACIT(OSD) CIRCLE-8, AHMEDABAD

In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

reassessment are satisfied, is only relatable to the preceding expression in clauses (a) and (b) viz., 'escaped assessment'. The term 'escaped assessment' includes both 'non- assessment' as well as 'under assessment'. Income is said to have 'escaped assessment' within the meaning of this section when it has not been charged in the hands of an assessee in the relevant year

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

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

section 159 does not provide for any annulment of assessment, reassessment or recomputation but expressly provides for continuance of proceedings

SAI KRUPA DEVELOPERS,AHMEDABAD vs. THE ACIT, CEN. CIR.1(2), AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person for six assessment years immediately preceding the assessment year relevant to the previous

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. SAI KRUPA DEVELOPERS, AHMEDABAD

In the result, this ground of appeal 1 to 4 of the Department is allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Siddhartha Nautiyal

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person for six assessment years immediately preceding the assessment year relevant to the previous