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TMI Blog2024 (10) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... yed to the income tax department/revenue when survey u/s 133 was conducted. We also find that digital notice u/s 148 of the Act was issued on a dead assessee despite knowledge of fact to the revenue regarding death of assessee. We also note that the revenue did not take any step u/s 159 of the Act to bring on record the legal representatives of the deceased assessee. As decided in the case of Smt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Income Tax(Appeal) Chennai-20 [CIT(A)] dated 30.04.2024 for Assessment Years 2017-18. 2. The assessee has assailed the impugned order on 1-9 grounds. However, we find that the solitary issue raised by the assessee is that whether notice dated 18.02.2020 issued u/s 148 on the deceased person is nullity and all consequential proceedings pursuant thereto is liable to be set aside. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed. The assessment order u/s 147 r.w.s. 144 was passed computing the assessed income at Rs. 46,31,251/- being the unexplained investment u/s 69 of the Act. Aggrieved with order u/s 147 r.w.s 144 dated 29.09.2021, the appeal was filed in the name of deceased person. The CIT(A) vide order dated 01.08.2023 has dismissed the appeal as it is not maintainable. The appellant has filed appeal before I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of M/s New Jewel Palace. We also find that digital notice dated 18.02.2020 u/s 148 of the Act was issued on a dead assessee despite knowledge of fact to the revenue regarding death of assessee. We also note that the revenue did not take any step u/s 159 of the Act to bring on record the legal representatives of the deceased assessee. 5. The Hon ble High Court judgment in the case of Sm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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