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TMI Blog2023 (6) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... dgement in the case of Vipin Walia [ 2016 (2) TMI 524 - DELHI HIGH COURT] held that the provision of section 292BB of the Act does not come in to play to rescue the reassessment proceedings in favour of the revenue. Decided in favour of assessee. - ITA No. 1889/Del/2020 - - - Dated:- 29-5-2023 - Shri Chandra Mohan Garg, Judicial Member And Shri Pradip Kumar Kedia, Accountant Member For the Assessee : Shri M.K. Bhatt, CA, Shri Malav Goswami, Adv. For the Revenue : Shri Pankaj Khanna, CIT(DR) ORDER PER CHANDRA MOHAN GARG, J.M. 1. This appeal has been filed against the order of CIT(A) Ghaziabad dated 10.10.2019 for AY 2009-10. 2. Grounds no. 1 to 3 of assessee are as follows:- 1. On the facts and circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 147 in the name of legal heirs, in absence of a valid service of notice under section 148 within the limitation period. The ld. AR submitted that the Assessing Officer after recording reasons for reopening of assessment u/s. 147 of the Act on 18.03.2016 issued notice on 28.03.2016 in the name of deceased assessee Shri Ghulam Nezami and on receipt of said notice daughter of deceased assessee Ms. Farah Naaz vide letter dated 13.07.2016 inform the Assessing Officer about the death of her father on 22.09.2009 along with copy of death certificate, requesting the Assessing Officer to cancel/drop reassessment proceedings but Assessing Officer did not gave attention to said request and passed reassessment order on 05.12.2016 u/s. 144/147 of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the Assessing Officer for AY 2009-10 recorded reasons for initiation of reassessment proceedings on 10.03.2016 and after obtaining approval u/s. 151 of the Act on 18.03.2016 issued notice on 28.03.2016. These proceedings initiated and notice was issued in the name of Shri Ghulam Nezami and on receipt of said notice the daughter of deceased assessee Ms. Farah Naaz vide letter dated 13.07.2016, enclosing the copy of death certificate of her father showing date of the death as 22.09.2009, requested the Assessing Officer to drop/cancel the initiation of reassessment proceedings but the Assessing Officer despite recording these facts in the para 3 at page no. 1 of assessment order proceeded to pass reassessment order on 05.12.2016 nearly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs in favour of the revenue. Therefore in view foregoing discussion we hold that initiation of reassessment proceedings u/s. 147 of the Act issuance of notice u/s. 148 of the Act and also consequent proceedings and orders including reassessment order dated 05.12.2016 for AY 2009-10 deserve to be quashed and we hold so. Accordingly, grounds no. 1 to 3 of assessee are allowed. 8. The ld. Representatives of both the sides have not placed any submissions on the other grounds of assessee and since in the earlier part of this order we have quashed the entire proceedings and impugned reassessment order therefore other grounds of assessee are not being adjudicated and left open. 9. In the result, appeal of the assessee is partly allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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