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TMI Blog2025 (2) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... PER C.N. PRASAD, J.M. This appeal is filed by the assessee against the order of the Ld. Pr. Commissioner of Income Tax, Rohtak dated 04.03.2022 for the AY 2017-18 passed u/s 263 of the Act. The Assessee has raised the following grounds of appeal which read as under: - 1. "That the order passed under section 263 is against law and facts, the order is passed on 04.03.2022 whereas the assessee had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ish Singhal & Others Vs. ITO & Others (2018) 53CCH 250 Jodh Trib. ACIT Vs. One Enclave (2019) 56CCH 326 Indore Trib." 2. Ld. Counsel for the assessee, at the outset, submits that the Pr. CIT had passed an order dated 04.03.2022 u/s 263 of the Act on the assessee who deceased on 28.03.2020. Therefore, the Ld. Counsel submits that since the Pr. CIT had passed an order on a dead person the order i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uggest that assessee Vasdev Gupta had deceased on 28.03.2020. The Ld. Pr. CIT issued show cause notices dated 09.02.2022 u/s 263 of the Act for the AY 2017- 18 on the assessee and finally passed an order u/s 263 on 04.03.2022 on the assessee who died on 28.03.2020. 4. In the cases of Savita Kapila represented by legal heir of late Shri Mohinder Paul Kapila (supra) the Hon'ble Delhi High Court qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed only if the proceedings have already been initiated when the assessee was alive and was permitted for the proceedings to be continued as against the legal heirs. The factual position in the instant case being otherwise, the provisions of section 159 of the Act have no application." In Rajender Kumar Sehgal (supra), a Coordinate Bench of this Court has held, "This court is of the opinion that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view has been taken by the Hon'ble Delhi High Court in the case of Mrs. Sripathi Subbaraya Manohara L/H Late Sripathi Subbaraya Gupta (supra), wherein the High Court quashed the assessment and penalty orders passed on the deceased person. 8. Since in the case on hand an order u/s 263 was passed on 4.3.2022 by the Pr. CIT on the assessee who deceased on 28.03.2020 such an order is null and void a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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