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2020 (12) TMI 1115 - AT - Income TaxReopening of assessment u/s 147 - notice was issued on the deceased person - applicability of section 292BB - Whether notice upon a dead person and non-service of notice does not come under the ambit of mistake, defect or omission? - HELD THAT:- In the present case Notice as well as assessment orders both for all these three years were passed in the name of the Deceased assessee. In view of above facts and the decision in SAVITA KAPILA, LEGAL HEIR OF LATE SHRI MOHINDER PAUL KAPILA [2020 (7) TMI 441 - DELHI HIGH COURT] respectfully following the same, we quash the assessment orders passed in all these three appeals and allow Ground No. 1 and 2 of all the three appeals.
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