Mahesh Bhikhabhai Patel vs ITO, Ward-3(2)(1) Ahmedabad

Parties Involved

Facts Summary

The assessee, Mahesh Bhikhabhai Patel, has filed an appeal against the order of the Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi dated 26.05.2023 for the Asst.Year 2011-12. The appeal challenges the validity of the assessment order passed by the Assessing Officer and confirmed by the NFAC, as well as certain additions as set out in the grounds of appeal. The assessee has raised sixteen grounds in the appeal, with the primary challenge being the jurisdiction of the Assessing Officer over the legal heirs of a deceased without serving a valid notice under section 148 of the Income Tax Act, 1961.…

Legal Issues

• 1. The ld.AO has further erred in assuming jurisdiction on the legal heirs of deceased without serving the valid notice under section 148 of the Act to the legal heir.

Judgment Outcome

Decided in favour of Assessee.

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