9911796707
TMI Blog2014 (7) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate of the assessee before us in order to establish that the assessee had expired on 03/01/2013 ie., before the date of the order of Ld.CIT(A) on 28/03/2013. Therefore in the interest of justice, we hereby remit the matter back to the file of the Ld. CIT (A) to pass appropriate order as per law and merits after bringing the legal heirs on record and affording sufficient opportunity to them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant and at any rate is opposed to the principles of equity, natural justice and fair play. (2) For that the Commissioner of Income Tax (Appeals) failed to appreciate that the order of the Assessing Officer is without jurisdiction. (3) For that the Commissioner of Income Tax (Appeals) erred in not bringing the legal heirs of the appellant on record before passing the order U/s. 250 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, the Commissioner of Income Tax (Appeals) failed to appreciate that the provisions of section 50C even if invocable in the hands of the appellant can be invoked only with reference to assessment year 2006-07. (9) For that the Commissioner of Income Tax (Appeals) failed to appreciate that the provisions of section 50C if at all invocable in assessment year 2009-10 can be invoked only in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,637/-. 4. At the outset, the Ld. A.R. submitted that the assessee had expired and the legal heirs of the assessee were not brought on record before passing the order by Ld. CIT (A). It was therefore requested that the case may be remitted back to the file of the Ld. CIT (A) in order to bring the legal heirs of the assessee on record and afford sufficient opportunity to them of being heard befo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
