ORDER 

PER VIJAY PAL RAO, JM :

This appeal by the assessee through Legal Representative is directed against the order of ld. CIT (A), Ajmer dated 19^th August, 2019 for the assessment year 2011-12. The assessee has raised the following grounds :-

“ 1. Ld. CIT (Appeals) erred in law as well as on facts of the case by confirming action of the AO in issuing notice u/s 148 in the name of the deceased assessee.

2. Ld. CIT (Appeals) erred in law as well as on facts of the case by confirming action of the AO in estimating Agriculture Income of the assessee at Rs. 100000/-, instead of Rs. 2,50,000/- as declared by the assessee in Return of Income.

3. Ld. CIT (Appeals) erred in law as well as on facts of the case by confirming addition of Rs. 5,92,000/- by treating amount deposited in Bank Account of the assessee as unexplained deposit.

The appellant craves leave to add, amend, alter, delete or modify any of the above grounds of appeal before or at the time of hearing.”

The hearing of the appeal is concluded through Video Conference due to prevailing condition of COVID 19 pandemic.

Ground No. 1 is regarding validity of notice issued under section 148 in the name of the deceased assessee.

2. The asses