TMI Blog2021 (5) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... 3(3) rw.s. 263 is also passed on a dead person, the said order has no legs to stand. Therefore, we set aside the assessment order dated 5.7.2019 passed on a dead person as not maintainable in law. Assessee s appeal is allowed. - ITA No. 146/Hyd./2020 - - - Dated:- 27-5-2021 - Smt. P. Madhavi Devi, Judicial Member For the Assessee : Sri B. Shanti Kumar, A.R. For the Revenue : Sri D.J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnished any explanation for the source of deposits of ₹ 28 lakhs and therefore same is to be brought to tax as unexplained income. The Pr.CIT directed the A.O. to compute total income of the assessee by adding ₹ 28 lakhs. In view there of, AO issued show cause notice to the assessee to explain source of deposits to the tune of ₹ 28 lakhs. However, assessee did not furnish any ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalized respective orders u/s 263 rws 143(3) rws 147 and accordingly held that the assessment order was passed without affording reasonable opportunity to legal heir therefore the assessment order is deficient in law and procedure. (tax effect: ₹ 9,31,658/-). 4) The CIT(A) erred in law and on facts in not considering assessee s contention that when the AO verified source of impugned dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee while only CIT(A) s order is issued in the name of the legal heirs of the assessee. He submitted that the legal heirs were not aware of the facts of the case and therefore did not have relevant information to be filed before the CIT(A). Therefore, he submitted that the assessment order u/s 143(3) r.w.s. 263 passed on a dead person is not valid. 3.2. Ld.DR is also heard. 4. Having reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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