TMI Blog2010 (1) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent ORDER Vimal Gandhi, President 1. This appeal by the revenue for assessment year 2000-01 is directed against order of CIT (Appeals) canceling assessment made in this case as all the legal representatives of the deceased were not brought on record. 2. The facts of the case are that land of one late Sh.Amarjeet Singh s/o Sh.Hira Singh, resident of Faridabad was acquired by HUDA. He was paid compensation, which was subsequently enhanced by appellate authority. However, before proceeding u/s 147 could be initiated to assess above compensation, Shri Amarjeet Singh expired and notice u/s 148 dated 29.2.2007 was issued in the name of his widow Smt. Seema Singh, who participated in the assessment proceedings. It may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 and also on certain decisions of the Tribunal. The assessment was declared to be a nullity and cancelled. 4. The aforesaid action of learned CIT (Appeals) has been challenged in appeal before us. It was contended on behalf of the revenue that objection to the non-inclusion of all the legal heirs was not taken before the Assessing Officer and that Smt. Seema Singh had participated in the proceedings and therefore, entire estate of the deceased was represented. The learned Departmental Representative placed reliance on the following decisions: i) ITO vs. Shahid Atiq 89 ITD 489(Del), ii) CIT vs. Chandra Mohan Verma 244 ITR 430(All), iii) A.K.M.Govindaswamy Chettiar (Decd.) and Others vs. ITO 244 ITR 559 (Mad), iv) CIT vs. Smt. Push ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered alongwith the facts whether the three children of the deceased were minor and were required to be represented through their mother Smt. Seema Singh. Their Lordship of Hon'ble Supreme Court in the case of Ghansham (HUP) has finally decided as to how and in what circumstances the provision of section 45(5) of the Income Tax Act is to be applied, Here in-the assessment, there is confusion as both capital gain and enhanced compensation u/s 45(5) has been assessed. However, this issue was not examined by the ld. CIT(Appeals) as he cancelled the assessment order. This can now be examined in accordance with law. We, therefore, set aside the impugned order and restore the matter to the file of the ld. CIT (Appeals) for passing a fresh order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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