Sh. Sudish Kumar Vs. Commissioner of Income Tax (Appeals), Income Tax Department, Delhi

Parties Involved

Facts Summary

The case involves twin appeals ITA Nos.1028/Del/2025 and 1103/Del/2025 for the assessment year 2016-17, filed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi dated 30.01.2025. The appeals arise from proceedings under section 147 read with section 144 of the Income-tax Act, 1961. The assessee, Sh. Sudish Kumar, passed away on 23rd June, 2016, and the reopening of the assessment was initiated by the Assessing Officer via notice dated 26.07.2022. The department argued that it was incumbent upon the assessee’s legal representative to inform about his death, whereas the appellant contended that such a reopening is not sustainable in law.…

Legal Issues

• 1. Validity of the reopening of assessment after the assessee's death

Judgment Outcome

Decided in favour of Assessee.

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