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2016 (10) TMI 1241 - ITAT CHANDIGARHReopening of assessment u/s 147 - assessment passed in the name of dead person - addition on account of enhanced compensation and assessing the same as capital gain and also not granting the exemption under section 10(37) - Held that:- Notice under section 148 dated 25.03.2013 issued is invalid and have not been served upon deceased assessee or the legal heirs which is essential to make re-assessment order. No valid re-assessment order have been passed being it is passed in the name of dead person. In this view of the matter, we set aside and quash notice under section 148 of the Act as well as the re-assessment order under section 143(3)/147 dated 28.02.2014. The ld. CIT(Appeals) was, therefore, not justified in upholding the re-opening of the assessment in the matter. Resultantly, we quash the impugned order as well. - decided in favour of assessee.
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