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2023 (10) TMI 36 - ITAT DELHIReopening of assessment u/s 147 - Legality of assessment framed in the capacity of legal heir - HELD THAT:- AO in the reasons recorded has categorically mentioned the assessee as “Smt. Raj Rani L/H Late Sh. Ashok Kumar Jain”. However, in the notice u/s 148 the same AO writes “Raj Rani w/o Ashok Kumar Jain” and the assessee in response to such notice filed her return of income in the individual capacity. This fact is not rebutted by the Revenue. Since the notice does not meet the requirement of law, therefore, we are of the considered view that the re-opening of assessment is bad in law and the impugned assessment made by the AO cannot be sustained. Accordingly, on facts and circumstances of the present case, we are constrained to quash the impugned assessment.
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