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. The AO completed the assessment u/s.147 r.w. 144 r.w. 144B of the Act determining the income of the assessee at Rs.3,65,47,361/- by assessing the interest on enhanced compensation on the acquisition of lands, under the head income from other sources after issuing several notices.

4. The Ld. Counsel for the assessee su