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TMI Blog2021 (7) TMI 1323X X X X Extracts X X X X X X X X Extracts X X X X ..... l Sinh Parmar, A.R. For the Respondent Shri S. S. Shukla, Sr. D.R. ORDER PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 29.05.2017 passed by the Ld. CIT (Appeals)-5, Ahmedabad arising out of the order dated 26.03.2015 passed by the Ld. ITO, Ward-5(2)(4), Ahmedabad under Section 143(3) r.w.s 147 of the Income Act, 1961 (hereinaft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was, in turn, confirmed by the Ld. First Appellate Authority. 3. During the course of appellate proceeding the representative of the assessee made his objection against the reopening of assessment since the notice under Section 148 was issued on 07.03.2014 on the deceased Sarojben G. Shah who left for her heavenly abode on 05.01.2011. The contention of the assessee was that the reassessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contentions were also carefully considered by us:- (i) Urmilaben Anirudhsinhji Jadeja vs. ITO - 420 ITR 226 (Gujarat) (ii) PCIT vs. Maruti Suzuki India Ltd. - (2019) 416 ITR 613 (SC) (iii) Chandrashbhai Jayantibhai Patel vs. ITO - (2019) 413 ITR 276 (Guj.) 6. Admittedly after the demise of the assessee on 05.01.2011 the notice under Section 148 dated 07.03.2014 was sought to be served upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed AO is not within the provision of the law. In spite of these facts, the completed assessment has been reopened by the learned AO which is not within the provisions of the law and therefore the impugned reassessment order passed is bad in law and deserves to be cancelled"" 7. It is a settled principle of law that reopening notice issued in the name of a deceased person is not tenable in the ey ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the other Hon'ble High Courts we find no merit in the initiation of the proceeding against the person who died more than three years prior to the date of issuance of notice under Section 148 of the Act. The same, according to us is not sustainable in the eye of law and, thus, the reassessment proceeding is liable to be quashed. The order is passed accordingly. 8. In the result, the appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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