IN THE ITAT, JAIPUR BENCH

VIJAY PAL RAO, J.M. & VIKRAM SINGH YADAV, A.M.

Magan Devi Choudhary v. ITO

I.T.A. No. 540/JP/2017

28 April, 2020

Appeal Allowed.

Assessee by: Mahendra Gargieya, Advocate

Revenue by: Chanchal Meena, JCIT

Vikram Singh Yadav, A.M.

This is an appeal filed by the assessee against the order of the learned Commissioner (Appeals), Ajmer dated 14-3-2017 for the assessment year 2008-09 wherein the assessee has taken the following grounds of appeal :--

'1.1 The very action taken under section 147 read with section 148 is bad in law without jurisdiction and being void ab-initio, the same kindly be quashed. Consequently, the impugned assessment framed under section 143(3)/147 dated 14-3-2017 also kindly be quashed.

1.2 The impugned order under section 143(3)/147 dated 14-3-2017 is bad in law and on facts of the case, for want of jurisdiction and various other reasons and hence the same kindly be quashed.

1.3 The learned Commissioner (Appeals) seriously erred in law as well as on the facts of the case in holding the validity of notice issued under section 148 of the Act even though the same was invalid in the eyes of law having been issued in the name of 'deceased assessee' under section 148 read with section 159 of the Act. The confirmation of the validity of the impugned notice being totally contrary to the provision of law and facts be quashed and consequently the impugned assessment framed under section 143(3)/147 also kindly be quashed.