आदेश/ORDER

Manoj Kumar Aggarwal (Accountant Member)

1. Aforesaid appeal by revenue for Assessment Year (AY) 2016- 17 arises out of an order of Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 23-06-2023 in the matter of an assessment framed by Ld. AO u/s 143(3) of the Act on 30-12-2018. The assessee has filed cross-objections against the revenue’s appeal wherein the assessee has raised pertinent legal grounds which read as under:

1 That having regard to the facts and circumstances of the case, the assessment order passed by Ld. A.O. ought to have been quashed inter-alia on the ground notice u/s 143(2) and other notices were not issued in the name of the legal heir but were issued in the name of the deceased assessee.

2. That having regard to the facts and circumstances of the case, the assumption of jurisdiction to pass the impugned assessment order is bad in law and