Late Shri Ganesh Ram Yadav

Parties Involved

Facts Summary

The assessee, Late Shri Ganesh Ram Yadav, had not filed his return of income for the Assessment Year 2011-12. The Income Tax Officer discovered large cash deposits in the assessee's bank account and issued notices under sections 148 and 142(1) of the Income Tax Act, 1961. The assessee did not respond, leading to an ex-parte assessment. The assessee appealed to the Commissioner of Income Tax (Appeals), but the appeal was dismissed for lack of response. The legal heir of the assessee then appealed to the Income Tax Appellate Tribunal (ITAT). The Tribunal found that the orders were passed in the name of the deceased assessee, which is a fundamental defect, and set aside the orders to be reheard with the legal heir.…

Legal Issues

• 1. Penalty imposed under section 271(1)(c) for undisclosed income
• 2. Penalty imposed under section 271F for non-filing of income tax return
• 3. Addition of undisclosed income under section 147 r.w.s 144

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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