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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 ..... (Appeals) has erred in law and on facts by upholding the Order passed under Section 144/147 by the ITO, Ward 1(2), Ghaziabad (A), as the same is bad in law and on facts. 2. On the facts and circumstances of the case and in law, the Hon'ble CIT (Appeals) has erred in law and on facts by upholding the issue and service of notice under section 148 dated 28-03-2016 to be valid, even though the same was issued in the name of a deceased person and was returned back on 01-04-2016, hence making the notice and subsequent proceedings void ab initio. 3. On the facts and circumstances of the case and in law, the Hon'ble CIT (Appeals) has erred in law and on facts by upholding the continuation of proceedings under Section 147 in the name of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Farah Naaz as legal heir. Therefore, entire proceedings are void ab initio and bad in law therefore the same may kindly be quashed. 4. Placing reliance on the judgments of Hon'ble jurisdictional High Court of Delhi in the case of Vipin Walia vs. ITO [2016] 67 taxmann.com 56 (Delhi) and in the case of Rajender Kumar Sehgal vs. ITO [2019] 101 taxmann.com 233 (Delhi) the ld. AR submitted that where notice seeking to reopen assessment was issued in name of deceased assessee, since she could not have participated in reassessment proceedings, provisions of section 292BB were not applicable to assessee's case and as a consequence, impugned reassessment proceedings deserved to be quashed. 5. Replying to the above the ld. Senior DR strongly oppose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee. This factual position has not been controverted by the ld. Senior DR. Therefore, we have no alternate but to hold that the Assessing Officer initiated reassessment proceedings u/s. 147 of the Act and issued notice u/s. 148 of the Act on 28.03.2016 in the name of Shri Ghulam Nezami who died much before on 22.09.2009 and despite information to the Assessing Officer by the daughter of deceased assessee Ms. Farah Naaz vide letter dated 13.07.2016 the Assessing Officer instead of dropping the proceeding passed ex-parte reassessment order on 05.12.2016 u/s. 144/147 of the Act. 7. As per various judgments of Hon'ble High Court including judgments of Hon'ble jurisdictional High Court of Delhi in the cases of Vipin Walia vs. ITO (supra) and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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