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TMI Blog2023 (10) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... bligation to verify or to investigate about the legal heirs of the said deceased. We are conscious of the fact that it is a settled law that no order of assessment can be passed against the deceased. Since as per the facts of the present case, amended Form 36 has been filed by the legal heirs of the deceased before us and are contesting the appeal and have already been taken on record. Thus in the fitness of circumstances, since the AO has passed assessment order against a dead person without specifying names of legal heirs, which is not legally sustainable, thus we have no other option except to quash the impugned order. However, taking into consideration the peculiar facts and since provisions of section 159 of the Act has not been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se was only based on presumption/suspicion and thus not validly initiated. 3. That on the facts and in the circumstances of the case ld. CIT (A) has grossly erred in law and facts in upholding issuing notice u/s 148 on the basis of AIR information in respect of deemed income u/s 50C and without verifying the correctness of the information and therefore re-assessment proceeding is absolutely bad in law and without jurisdiction and further AO not recorded his satisfaction and re-assessment is based on borrowed satisfaction which was not sufficient to confer power on the AO to initiate reassessment proceedings against the assessee. 4. That on the facts and in the circumstances of the case ld. CIT (A) has grossly erred in law and facts in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f capital asset. 10. That on the facts and in the circumstances of the case ld. AO has grossly erred in law and facts in not referring the matter to the DVO for valuation of capital asset. 11. That on the facts and in the circumstances of the case ld. CIT (A) has grossly erred in law and facts in upholding not providing adequate opportunity of hearing to the appellant and not appreciating replies and evidences of the assessee. 12. That on the facts and in the circumstances of the case ld. CIT (A) has grossly erred in law and facts in upholding disputed additions without serving show cause notice which is mandatory as per CBDT Circular. 13. That the appellant reserves his right to add, amend or alter the ground of appeal on or be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He has stated that cost of construction was taken on different dates as shown in the computation of income. The assessee has not furnished return of income in response to notice under section 148. Since the assessee has not produced any evidence in respect of cost of acquisition of property and cost of improvement/construction of the property, the AO completed the assessment vide order dated 30.01.2016 by taking the sale consideration of Rs. 25,03,205/- adopted by the Sub-Registrar Jaipur as Long Term Capital Gain. Being aggrieved by the order of the AO, the assessee preferred appeal before ld. CIT (A). The ld. CIT (A) also dismissed the appeal of the assessee observing that the appellant has failed to prove that the indexed cost of acqui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings but neither informed about the death of the deceased assessee nor brought on record the legal heirs of the deceased appellant, and since the assessment was getting time barred, AO has no other option except to complete the assessment in the name of deceased appellant through its legal heirs without specifying their names. 5. After hearing both the parties at length on this particular issue and taking note of the orders passed by the lower authorities, we find that late Shri Ganesh Narain did not file his return of income for the year under consideration and subsequently on the basis of information received from DIT (I CI) Jaipur that the deceased had sold an immovable property during the year under consideration, a notice under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d died and as per this particular Act i.e. Income Tax Act, 1961, the AO has been vested with the duel power i.e. investigation as well as adjudication, therefore, it has become all the more important for the AO to strictly comply with the procedure laid down by law. We are conscious of the fact that it is a settled law that no order of assessment can be passed against the deceased. Since as per the facts of the present case, amended Form 36 has been filed by the legal heirs of the deceased before us and are contesting the appeal and have already been taken on record. Therefore, in the fitness of circumstances, since the AO has passed assessment order against a dead person without specifying names of legal heirs, which is not legally sustain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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