TMI Blog2016 (9) TMI 1549X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessee by : Shri Manish Agarwal And Shri Manish Gupta (CA) Revenue by: Shri R.A. Verma (Addl.CIT) ORDER A.D. Jain, This is assessee s appeal for A.Y. 2007-08 filed against the order dated 26/02/2016 passed by the ld. CIT(A)-II, Jaipur, wherein the assessee has raised following grounds of appeal: 1. On the facts and in the circumstances of the case the Ld. CIT(A) has grossly erred in upholding the action of AO in passing the impugned assessment order in the name of Late Smt. Gulab Devi Sharma Th. L/H Sh. Brij Kishore Sharma without impleading Legal Heirs of deceased assessee, thus the order so passed is without any authority of law and deserves to be hold null and void. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal thus the order so passed deserves to be quashed. 3.1 That the Ld. CIT(A) as well as AO have further erred in ignoring the vital fact submitted during the course of assessment proceedings that the subject land was actually sold by the deceased assessee in September, 2005 relevant to A.Y. 2006-07 and all the documents were executed in September, 2005 (i.e. Ikararnama, Mukhtyarnama and Vasiyatnama) by the deceased assessee after receiving the consideration which stood credited in her bank account, copy of which was submitted during the course of assessment proceedings, thus the order so passed for the impugned assessment year deserves to be annulled and the addition of ₹ 58,00,500/- so made in the impugned assessment year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the other hand, the ld. Sr.DR has placed strong reliance on the impugned order, contending that it does not stand disputed successfully, as correctly observed by the ld. CIT(A), that the legal heir of the assessee had been brought on the record and further proceedings were carried out in his hands. 5. We have heard the rival contentions of both the parties and have perused the material available on the record. The undisputed facts are that the assessee had expired on 21/02/2006. The notice U/s 148 of the Act was issued in the name of the deceased assessee on 21/3/2013. The assessment order was passed in the name of the deceased assessee. Though Shri Brij Kishore Sharma was arrayed as the legal heir of the deceased assessee at the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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