9911796707
TMI Blog2024 (8) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... ame of Late Mr. Ramesh Chandra who was deceased at the time of framing of the assessment order on 17.10.2019. This being so, in the light of the judgments rendered in the case of Savita Kapila [ 020 (7) TMI 441 - DELHI HIGH COURT ] and Rajendra Kumar Sehgal [ 2018 (12) TMI 697 - DELHI HIGH COURT ] the assessment order framed in the name of deceased is apparently not sustainable in law. Consequentl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Assessing Officer (AO) dated 17.10.2019 under Section 143(3) of the Act concerning Assessment Year 2017- 18 was sought to be set aside for de novo assessment in terms of supervisory directions. 2. As per the captioned appeal, the assessee has challenged the revisional order passed by the Pr.CIT by invoking Section 263 of the Act. 3. When the matter was called for hearing, the ld. counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2018, the assessment order itself is bad in law and not executable. Consequently, the revisional order passed on such prima facie non-est order is not sustainable in law. The ld. counsel further addressed us on merits to contend that the assessment order is neither erroneous nor prejudicial to the interest of the Revenue and therefore, the jurisdiction under Section 263 was never conferred upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... risdictional High Court in the case of Savita Kapila (Supra) and Rajendra Kumar Sehgal (supra), the assessment order framed in the name of deceased is apparently not sustainable in law. Consequently, the revisional action of a non-existent assessment order is not permissible in law. Thus, without going into the merits of the plea towards lack of prerequisites for the purposes of Section 263, we ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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