INCOME TAX OFFICER WARD-1(4), MANSA vs. SH. HARDEV SINGH THROUGH LEGAL HEIR SON OF SH. NIRANJAN SINGH, BUDHLADA
In the result, ITA No.449/Asr/2024 stand dismissed as non- maintainable
ITA 450/ASR/2024[2013-14]Status: HeardITAT Amritsar18 Aug 2025AY 2013-14
Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Udayan Das Gupta, Jm 1. आयकर अपील सं. / Ita No. 449/Asr/2024 (िनधा"रण वष" / Assessment Year: 2013-14) & 2. आयकर अपील सं./ Ita No. 450/Asr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) Income Tax Officer Shri Hardev Singh बनाम/ 2Nd Floor Bsnl Building, (Through L/H Shri Nirvair Singh) Near Overbridge, Mansa-Sirsa Road Bahadarpur, Tehsil Budhlada Vs. Mansa District Mansa. District Mansa. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Dlups-1582-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Shri Ramesh Kumar Jaiswal (Ca) –Ld.Ar ""थ"कीओरसे/Respondent By : Shri Charan Dass (Addl. Cit) - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 07-08-2025 घोषणाकीतारीख /Date Of Pronouncement : 18-08-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. These Are Quantum Appeal As Well As Penalty Appeal By Revenue For Assessment Year (Ay) 2013-14. The Quantum Appeal Ita No.449/Asr/2024 Arises Out Of An Order Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 21-06-2024 In The Matter Of An Assessment Framed By Ld. Ao U/S 147 R.W.S 144 Of The Act On 29-03-2022. The Ld. Ar, At The Outset
For Appellant: Shri Ramesh Kumar Jaiswal (CA) –Ld.ARFor Respondent: Shri Charan Dass (Addl. CIT) - Ld. Sr. DR
Section 147Section 271(1)(c)
reassessment notice was issued on 28-03-2021 in the name of the deceased assessee without bringing on record the legal heirs. No fresh notice was issued in the name of legal heirs. Accordingly, the assessment order was annulled against which the revenue is in further appeal before us.
3. From the computation sheet dated DIN ITBA/AST/S/114/2021-
22/1041937397(1) dated