Sh. Girdhari through legal heirs Sh. Prem Chand & Others vs Income Tax Officer, Ward-1(2), Ghaziabad-201001

Parties Involved

Facts Summary

This assessee’s appeal for Assessment Year 2010-11 arises against the CIT(A), Ghaziabad’s order dated 31.10.2018 in case No. 87/2017-18/Gzb, in proceedings u/s 144/147 of the Income Tax Act, 1961. Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte. The appellant has raised a legal ground challenging validity of the impugned reopening for the reason that the assessee Sh. Girdhari had left for his heavenly abode on 24.11.2011 followed by the corresponding section 148 proceedings initiated against him vide notice dated 31.03.2017 onwards.…

Legal Issues

• 1. Validity of the reopening proceedings under section 148 of the Income Tax Act, 1961

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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