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INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH)
C.N. Prasad, Judicial Member, Brajesh Kumar Singh, Accountant Member
Neeraj Kataria – Appellant
Versus
ITO – Respondent
| Table of Content |
|---|
| 1. assessment initiated on deceased assessee via invalid notice u/s 148. (Para 2 , 3 , 7 , 8) |
| 2. assessee argues assessment void ab initio; dr defends via filed return. (Para 4 , 5 , 6 , 9) |
| 3. notice to dead person invalid; no duty on heirs to inform; assessment quashed. (Para 10 , 11 , 12 , 13 , 14 , 15) |
ORDER
PER C.N. PRASAD, JM,
This appeal is filed by the assessee Neeraj Kataria represented by Legal Heir Sh. Ram Prakash Kataria against the order of the ld. CIT(A)/NFAC, Delhi dated 22.07.2025 for the A.Y.2019-20.
2. The assessee has raised the following ground of appeal :-
“1. On the facts and in the circumstances of the case and in law the Ld. NFAC/ CIT(A) erred in only setting aside but not quashing the illegal assessment order passed u/s.147 r.w.s. 144 of the Act on a deceased person.”
3. The Ld. Counsel for the assessee at the outset submitted that the assessee Late Neeraj Kataria expired on 31.12.2016 thereafter, the AO initiated proceedings u/s.147 based on certain information that the assessee received enhanced compensation and interest on acquisition of lands by the land acquisition officer and issued notice u/s.148 of the Act on the assessee who is a dead person
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