Income Tax Officer, Ward 4(2)(1), Ahmedabad Vs. Kantilal Bechardas Patel, thru LH Shri Dineshkumar Kantilal Patel

Parties Involved

Facts Summary

The present appeal has been filed by the Revenue against the order of the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi [hereinafter referred to as 'CIT(A)' for short] dated 31.01.2024 passed under Section 250 of the Income-tax Act, 1961 [hereinafter referred to as 'the Act' for short], for the Assessment Year (AY) 2014-15. The grounds of appeal raised by the Revenue include errors in law and on facts by the CIT(A) in quashing the notice u/s 148 and subsequent proceedings without adjudicating the case on merits and allowing the exemption u/s 54B of Rs 94,21,958/- claimed by the assessee. The appeal is decided ex-parte qua the assessee after hearing the learned Departmental Representative and perusing the material available on record.…

Legal Issues

• 1. Whether the Ld. CIT(A) has erred in law and on facts in quashing the notice u/s 148 and subsequent proceedings without appreciating the fact that the Legal heir of assessee has not intimated about the death of assessee to the department before issue of Notice u/s. 148 of the Act.
• 2. Whether the Ld. CIT(A) has erred in law and on facts in quashing the notice u/s 148 and subsequent proceedings without adjudicating the case on merits.
• 3. Whether the Ld. CIT(A) has erred in law and on facts in allowing the exemption u/s 54B of Rs 94,21,958/- claimed by the assessee.

Judgment Outcome

Decided in favour of Revenue.

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