Girish Bhutra, Jaipur vs Ito, Jaipur on 28 February, 2017
Further, no notice u/s 148
has been issued in the name of the legal heirs and therefore, the provisions of
8
ITA No. 989/JP/2015
Late Shri Bhura Ram, Jaipur Vs. ITO, Jaipur
section 159 cannot be invoked in the instant case. Consequently, the present
reassessment proceedings initiated by issuance notice on the deceased
assessee are being quashed for want of jurisdiction. In view of the above, rest
all grounds taken by the assessee have become academic in nature and the
same are dismissed as infructuous.