Sumitra Devi Mehta, Wife & L/h of Late Shri Dina Nath Mehta, Delhi V. ITO, Ward- 61(1), New Delhi

ITA 101/DEL/2019

AI Insights

The case involves Sumitra Devi Mehta, the widow and legal heir of the late Shri Dina Nath Mehta, who appealed against the order of the Commissioner of Income Tax (Appeals) - 36, New Delhi. The appeal arose from an assessment order passed by the Assessing Officer under Section 143(3) of the Income Tax Act, 1961, which incorrectly reduced the claim of deduction under Section 54 of the Act. The primary legal contention was the validity of the jurisdictional notice issued under Section 143(2) of the Act to a deceased person, which was challenged as being void and without legal sanction. The Tribunal, referencing various judicial precedents, including a significant ruling by the Delhi High Court, agreed that the notice and subsequent assessment were invalid as they were issued in the name of a deceased individual without involving the legal heir.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121665 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 06-06-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 06-01-2019
• Other Referred Cases: Dharamraj vs. ITO, Savita Kapila vs. Assistant Commissioner of Income-Tax, Rajinder Kumar Sehgal vs. ITO, Chandresh Bhai Jayant Bhai Patel vs. ITO, Alamelu Veerappan vs. ITO, Brahham Prakash vs. ITO, Sumit Balkrishna Gupta vs. Assistant Commissioner of Income Tax, Circle 16(2), Mumbai & Ors.
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: KAMLESH KUMAR CHAURSIA
• Section: 43; 73

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A No.101/DEL/2019 Assessment Year 2013-14 Sumitra Devi Mehta, (Wife & Legal Heir of Late Shri Dina Nath Mehta) 137, SFS DDA Flots, Punjabi Bagh Apartments, New Rohtak Road, Delhi v. ITO Ward-61(1), New Delhi TAN/PAN: AAKPM7492E (Appellant) (Respondent) Appellant by: Shri Kamlesh Kumar Chaursia, CA Respondent by: Shri Anuj Garg, CIT-DR Date of hearing: 07 06 2023 Date of pronouncement: 12 06 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: T he c ap ti o ne d a p pe a l h a s b ee n f i l e d a t th e i ns t a nc e o f t h e l eg al he i r a nd w i fe o f t he de c ea se d- a s se ss e e ( D in a N a t h Me h t a ) a g a i n st t he o rd e r o f t h e C o m m i s s io ne r o f I n c o m e T a x ( A p pe a ls) - 3 6, N e w D el h i ( ‘ C IT (A ) ’ i n sh ort ) da t e d 1 5 . 10 . 2 0 1 8 a ri si ng fr o m t he a ss es s m e n t or d e r p a ss ed b y t he A s se s si n g O ffi c e r d at e d 0 3. 02 . 2 01 6 un d e r S e c t i on 1 43 ( 3) o f t h e I n c o m e T a x A ct . 2. A s pe r t h e g ro un d s o f a p p ea l , t he a ss e ss e e h a s cha l l e n ge d t he re d u c t i on i n t h e c l a i m o f d ed uc t i o n u nde r S ec t i o n 54 o f th e A ct b y t he A s se s s in g O f fi ce r fr o m R s. 1, 86 , 4 1, 2 07 / - t o R s. 1 , 0 3, 7 9, 73 4/ - w hi l e f ra mi n g t h e a sse ss m e n t u nd er S e c t i on 1 43 ( 3 ) of t h e A ct . I.T.A No.101/Del/2023 2 3. W h e n t h e ma t te r w a s c al l e d for h e ar i n g, t h e l d . c o u n se l f or t h e a ss es se e ch al l e nge d t h e is su e o f j ur i sd i c t i o na l n o ti ce i s sue d u n d e r S ec t i on 1 4 3( 2 ) o f th e A c t o n t he de a d p e r s on a n d also t he c on se qu en t a ss e s s me nt or d e r p as se d a g a i n s t t he d ea d pe r s o n (l a te S hr i D i na N at h M e ht a ) o n h i s P A N w i t ho ut b r i n g i n g on r e co rd o f hi s l eg al r e p re se nt at i v e s. T h e l d. c ou n s el t hu s a ss er t s t ha t t h e i ss u e o f no t i c e u nd e r S e c t i on 1 4 3 ( 2) w hi ch c o n fe rs t he j u r i sdi c t i on fo r fr a m i ng a ss e s s me n t un de r S e c t i o n 1 43 (3) i s v o i d a b i ni ti o a s i t i s i ss ue d in t he n a m e o f d e ce a s ed p er s on a nd h e n c e t he c on se qu e n t a ss es s m e n t o r de r a r e a ls o nu l l an d v oi d a nd t h u s d es e r v es t o b e qu a sh ed a t t h e t hr e sh ol d. T o s u p p o rt s uc h a s se r t i o ns, th e l d. c o un se l re fe rr e d t o n o t ic e un d e r S e c t i on 14 3 ( 2 ) d a t e d 1 8 . 09. 2 0 1 4 is s u e d i n t he n a m e o f S h ri D i na N a t h M e ht a a n d s ub m i tt e d th at l e ga l h e i r o f t he a ss e s se e , o n h e r p ar t , d ul y i n f or m e d t he D ep a r tme nt a b ou t t he de a th o f t h e a ss e ss e e a n d a c o n fi r m a t i on fr o m I n co me T a x D ep a r t me n t w a s a l so is su e d v i d e i nt i ma t i o n d a t e d 2 8. 08 . 2 01 4, i . e. , pr i o r t o i ss ue o f n ot i c e u n d e r S e c t i o n 1 43 (2 ) . U nd er t he c ir cu ms t a nc e s, w he r e t h e n o t i ce u n d er S e c t i o n 1 4 3 ( 2) h a s b e e n i ss ue d i n t h e n a m e o f d e a d pe r so n d e sp i t e i n t i m at i on m a de t o t he Re ve n u e i n t h i s re g a r d, t h e w ho l e p r o c e e d i n gs b e g i nn i n g fr o m i s su e o f n o t ic e u n d er S e c t io n 14 3 ( 2) as w e ll as t h e c o n sequ en t a ss e s s me n t or d e r f or A s se ss m e n t Y ea r 2 0 1 3- 14 i n q u e s t i o n is v it i a t e d a t t h e t hr e s ho l d a nd i s b a d i n l a w . 4. P e r c o nt r a , t h e l d . D R fo r t he R e v e nue s u b m i t s th a t i n t h e e ve nt a n a d ve rs e vi e w i s t a ke n, t he m a tt e r sh o u l d be r e m a nde d b a c k t o t h e A s se ss i n g O f fi c e r fo r fr a m i n g t h e a s se ss m e nt i n t h e h a n d s o f t he l e g a l he i r. 5. W e h av e c a r e f u l l y c o ns i d e r e d t he ri v a l s u b m i ss ion s an d pe r u s ed t h e ma t e r i a l on r ec or d. Th e a p pe l l a n t – S u mi t r a D e vi M eh ta I.T.A No.101/Del/2023 3 i s a w i d ow o f S h r i D in a N a t h M e h t a . T he as s e ss e e n am e l y , D i na N at h M e ht a ex pi r e d o n 1 4. 0 2 . 20 1 4. Th e I TR o f de c ea se d a s se ss ee fo r A ss es s m e nt Y e a r 20 13- 14 w a s si gn e d b y t h e l e g a l he i r w he re de d u c t i on o f R s. 1, 8 6, 41 , 2 07 /- w a s i nt e r a l i a c l a i m e d un de r S ec t i o n 54 o f t h e A c t. T h e w id ow o f t h e a sse sse e a ls o r eg ist e re d h e r se l f a s l eg al h e i r o f t he d e c e a s e d -a s se ss e e o n th e w e bsi t e o f I nc o m e T a x D ep a r t me n t v i d e T ra n sa c t i o n I d N o . 1 7 07 20 2 1 59 da te d 2 8. 08 . 2 01 4 by up l o a d i n g a c op y o f d e a t h c e rt i fi c a t e w h i c h w a s d ul y a ck now l e d ge d b y t he In c o m e T a x D e pa r t m e n t o n 2 8. 08 .2 01 4. S ub s eq ue n t l y, n ot i c e s u nd e r S ec t i o n 14 3 (2 ) d a t e d 03. 0 9. 20 1 4 an d 18 . 0 9. 2 0 1 4 f or A ss e ss m e n t Y e ar 2 01 3 -1 4 w e r e i ss ue d b y t h e In co me Ta x D e pa rt m e n t i n th e na m e o f t h e de c ea se d a sse ss e e a nd t he j ur i s d i c t io n t o as s ess t he i n c o me o f t he a s se ss e e und er S e c t io n 14 3 (3 ) w a s a ss u m e d. U nd e r t h e c ir c u m s ta n c e s, w he re t h e a ss e s see ha s d i e d p r i o r t o fi l i n g o f re t ur n a nd n ec e s sa r y s te p s w e re t a ke n o n be h a l f o f th e l e ga l h e i r o f t h e a ss e s see a n d t he D epa rt m e n t w a s ma de a w a r e o f t he de a t h , t he i ss ua nc e o f n o t i c e un d e r S ect i o n 14 3 ( 2 ) i n t he n a me o f t h e d e a d pe r s on i s v o i d ab i n it i o a nd d e v o i d o f l eg al sa n c t i o n . 6. T he H on ’b l e D e l h i H i gh C o u r t i n t he c a se o f D h a ra m r a j v s. IT O , WP ( C) 9 2 2 7/ 20 21 d a t e d 1 7 . 10. 2 02 2 h a s e x a mi n ed t he i ss u e i n l en gt h an d h e l d t ha t t he n ot i c e is su e d a ga i n st a d eat h pe r so n is nu ll a nd vo i d an d a l l c o ns e q u e n t p ro ce e di n g s/ o r d e r s pa s se d b e i ng e q ua l l y t ai nt e d a r e l ia bl e t o be se t a si de . T h e r e l e va nt ope r at i ve p a ra gr ap h i n D ha ra m r a j ’ s c a s e i s re p ro d u c e d h e r e i n fo r t h e sa k e o f c o m pl e t e ne ss o f t h e p o i n t . 8 . T he i s s ue o f v a li d i t y of a n o t i c e a n d p r o c e e d i n gs h e l d s ub s e q ue n t t he r e t o a g a i n s t a d e a d pe r s on i s n o l o ng e r r e s i n t e g r a . Th i s C o u r t i n S a v i t a K a pi l a v s . A s s i s t an t C om m i s s i o ne r of I n c o m e - T a x , i n W . P . (C ) N o . 32 58 / 2 02 0 h a s h e l d a s un d e r : I.T.A No.101/Del/2023 4 " A N A L T E R N A T I V E S T A T U T O R Y R E M E D Y D O ES N O T O P E R A T E A S A B A R T O M A I N T A I N A B I L I T Y O F A W R I T P E T I T I O N W H E R E T H E O R D E R O R N O T I C E O R P R O C E E D I N G S A R E W H O L L Y W I T H O U T J U R I S D I C T I O N . I F T H E A S S E S S I N G O F F I C E R H A D N O J U R I S D I C T I O N T O I N I T I A T E A S S E S S M E N T P R O C E E D I N G S . T H E M E R E F A C T T H A T S U B S E Q U E N T O R D E R S H A V E B E E N P A S S E D W O U LD N O T R E N D E R T H E C H A L L E N G E T O J U R I S D I C T I O N I N F R U C T U O U S . 2 4 . F u r t h e r , t h e f a c t t h a t a n a s s e s s m e n t o rd e r h a s b e e n p a s s e d a n d i t i s o p e n t o c h a l l e n g e b y w a y o f a n a p pe a l , d o e s n o t d e n u d e t h e p e t i t i o n e r o f i t s r i g h t t o c h a l l e n g e t h e n o t i c e f o r a s s e s s m e n t i f i t i s w i t h o u t j u r i s d i c t i o n . I f t he a s s u m p t i o n o f j u r i s d i c t i o n i s w r o n g , t h e a s s e s s m e n t o r d e r p a s se d s u b s e q u e n t w o u l d h a v e n o l e g s t o s t a n d . I f t h e n o t ic e g o e s , s o d o e s t h e o rd e r o f a s s e s s m e n t . I t i s t r i t e l a w t h a t i f t h e A s s e s s i n g O f f i c e r h a d n o j u r i s d i c t i o n t o i n i t i a t e as s e s s m e n t p r o c e e d i n g , t h e m e r e f a c t t h a t s u b s e q u e n t o r d e r s h av e b e e n p a s s e d w o u l d n o t r e n d e r t h e c h a l l e n g e t o j u r i s d i c t io n i n f r u c t u o u s . x x x x x T H E S I N E Q U A N O N F O R A C Q U I R I N G J U R I S D I C T I O N T O R E O P E N A N A S S E S S M E N T I S T H A T N O T I C E U N D E R S E C T I O N 1 4 8 S H O U L D B E I S S U E D T O A C O R R E C T P E R S O N A N D N O T T O A D E A D P E R S O N . C O N S E Q U E N T L Y . T H E J U R I S D I C T I O N A L R E Q U I R E M E N T U N D E R S E C T I O N 1 4 8 O F T H E A C T . 1 9 6 1 O F S E R V I C E O F N O T I C E W A S N O T F U L F I L L E D I N T H E P R E S E N T I N S T A N C E . x x x x x 2 6 . I n t h e o p i n i o n o f t h i s C o u r t t h e i s s u a n c e o f a n o t i c e u n d e r S e c t i o n 1 4 8 o f t h e A c t i s t h e f o u n d a t i o n f o r r e o p e n i n g o f a n a s s e s sm e n t . C o n s e q u e n t l y , t h e s i n e q u a n o n f or a c q u i r i n g j u r i s d i c t i o n t o r e o p e n a n a s s e s sm e n t i s th a t s u c h n o t i c e s h o u l d b e i s s u e d i n t h e n a m e o f t h e c o r r e c t p e r s o n . T h i s r e q u i r e m e n t o f i s s u i n g n o t i c e t o a c o r r e c t p e rs o n a n d n o t t o a d e a d p e r so n i s n o t m e r e l y a p r o c e d u ra l r e qu i r e m e n t b u t i s a c o n d i t i o n p r e c e d e n t t o t h e i m p u g n e d n o t i c e b e i n g v a l i d i n l a w . [ S e e S u m i t B a l k r i s h n a G u p t a v . A s s t C o m m i s s i o n e r o f In c o m e T a x , C i r c l e 1 6 (2 ) , M u m b a i & O r s . , ( 2 0 1 9 ) 2 T M I 1 2 0 9 - Bo m b a y H i g h C o u r t] , 2 7 . x x x x x C o n s e q u e n t l y , i n v i e w o f t h e a b o v e , a r eo p e n i n g n o t i c e u n d e r S e c t i o n 1 4 8 o f t h e A c t , 1 9 6 1 i s s u e d i n t h e n a m e o f a d e c e a s e d a s s e s s e e i s n u l l a n d v o i d . X X X X . X X A S I N T H E P R E S E N T C A S E P R O C E E D I N G S W E R E N O T I.T.A No.101/Del/2023 5 I N I T I A T E D / P E N D I N G A G A I N S T T H E A S S ES S E E W H E N H E W A S A L I V E A N D A F T E R H I S D E A T H T H E L E G A L R E P R E S E N T A T I V E D I D N O T S T E P I N T O T H E S H O ES O F T H E D E C E A S E D A S S E S S E E . S E C T I O N 1 5 9 O F T H E A C T . 1 9 6 1 D O E S N O T A P P L Y T O T H E P R E S E N T C A S E . 3 0 . S e c t i o n 1 5 9 o f t h e Ac t , 1 9 6 1 a p p l i e s t o a s i t ua t i o n w h e r e p r o c e e d i n g s a re i n i t i a t e d / p e n d i n g a g a i n s t t h e a s s e s s e e w h e n h e i s a l i v e a n d a f t e r h i s d e a t h t h e l e g a l r e p re s e n t a t i v e s t e p s i n t o t h e s h o e s o f t h e d e c e a s e d a s s e s s e e . S i n ce t h a t i s n o t t h e p r e s e n t f a c t u a l s c e n a r i o , S e c t i o n 1 5 9 o f t he A c t , 1 9 6 1 d o e s n o t a p p l y t o t h e p r e s e n t c a s e . 3 1 . x x x x x T H E R E I S N O S T A T U T O R Y R E Q U I R E M E N T I M P O S I N G A N O B L I G A T I O N U P O N L E G A L H E I R S T O I N T I M A T E T H E D E A T H O F T H E A S S E S S E E . 3 2 . T h i s C o u r t i s o f t h e v i e w t h a t i n t h e a b s e n c e o f a s t a t u t o r y p r o v i s i o n i t i s d i f f i c u l t t o c a s t a d u t y u p o n t h e l e g a l r e p r e s e n t a t i v e s t o i n t i m a t e t h e f a c t u m o f d e a t h o f a n a s s e s s e e t o t h e i n c o m e t a x d e p a r t m e n t . A f t e r a l l , t h e r e m a y b e c a s e s w h e r e t h e l e g a l r e p r e s e n t a t i v e s a r e e s t r a n g e d f r o m t h e d e c e a s e d a s s e s s e e o r t h e d e c e a s e d a s se s s e e m a y h a v e b e q u e a t h e d h i s e n t i r e w e a l t h t o a c h a r i t y . C o n s e q u en t l y , w h e t h e r P A N r e c o r d w a s u p d a t e d o r n o t o r w h e t h e r t he D e p a r t m e n t w a s m a d e a w a r e b y t h e l e g a l r e p r e s e n t a t iv e s o r n o t i s i r r e l e v a n t . I n A l a m e l u V e e r a p p a n (s u p r a ) [ 2 01 8 ( 6 ) T M I 7 6 0 - M a d r a s H i g h C o u r t] i t h a s b e e n h e l d “ n o t h in g h a s b e e n p l a c e d b e f o r e t h i s C o u r t b y t h e R e v e n u e t o s h ow t h a t t h e r e i s a s t a t u t o r y o b l i g a t i o n o n t h e p a r t o f t h e l e g a l r e p r e s e n t a t i v e s o f t h e d e c e a s e d a s s e s s e e t o i m m e d i at e l y i n t i m a t e t h e d e a t h o f t h e a s s e s s e e o r t a k e s t e p s t o c a n c e l t h e P A N r e g i s t r a t i o n . ” x x x x x 3 4 . C o n s e q u e n t l y , t h e l e g a l h e i r s a r e u n d e r n o s t at u t o r y o b l i g a t i o n t o i n t i m a t e t h e d e a t h o f t h e a s s e s s e e t o t h e R e v e n u e . S E C T I O N 2 9 2 B O F TH E A C T . 1 9 6 1 H AS BE E N H E L D T O B E I N A P P L I C A B L E . V I S - A - V I S . N O T I C E I S S U E D T O A D E A D P E R S O N I N R A J E N D E R K U M A R S E H G A L 1 2 0 1 8 ( 1 2 ) T M I 6 9 7 ( D E L H I ) ] . C H A N D R E S H B H A I J A Y A N T I B H A I P A T E L 1 2 0 1 9 ( I ) T M I 3 5 3 - G U J A R A T H I G H C O U R T 1 A N D A L A M E L U V E E R A P P A N f 2 0 1 8 ( 6 ) T M I 7 6 0 - M A D R A S H I G H C O U R T1 . 3 5 . T h i s C o u r t i s o f t h e o p i n i o n t h a t i s s u a n c e o f n o t i c e u p o n a d e a d p e r so n a n d n o n - s e r v i c e o f n o t i c e d o e s no t c o m e u n d e r t h e a m b i t o f m i s t a k e , d e f e c t o r o m i s s i o n . C o ns e q u e n t l y , S e c t i o n 2 9 2 B o f t h e Ac t , 1 9 6 1 d o e s n o t a p p l y t o t h e p r e s e n t I.T.A No.101/Del/2023 6 c a s e . I N R A J I N D E R K U M A R S E H G A L (S U P R A ) A C O O R D IN A T E B E N C H O F T H I S C O U R T H A S H E L D T H A T S E C T I O N 2 9 2 B B O F T H E A C T 1 9 6 1 I S A P P L I C A B L E T O A N A S S E S S E E A N D N O T T O A L E G A L R E P R E S E N T A T I V E . x x x x x 3 8 . T h i s C o u r t i s a l s o o f t h e v i e w t h a t S e c t i o n 2 9 2B B o f t h e A c t , 1 9 6 1 i s a p p l i c a b l e t o a n a s s e s s e e a n d n o t t o a l e g a l r e p r e s e n t a t i v e . F u r t h e r , i n t h e p r e s e n t c a s e o n e o f t h e l e g a l h e i r s o f t h e d e c e a s e d a s s e s s e e , i . e . t h e p e t i t i o n e r, h a d n e i t h e r c o o p e ra t e d i n t h e a s s e s s m e n t p r o c e e d i n g s n or f i l e d r e t u r n o r w a i v e d t h e r e q u i r e m e n t o f S e c t i o n 1 4 8 o f t h e A c t , 1 9 6 1 o r su b m i t t e d t o j u r i s d i c t i o n o f t h e A s s e s s i n g O f f i c e r . S h e h a d m e r e l y u p l o a d e d t h e d e a t h c e r t i f i c a t e o f t he d e c e a s e d a s s e s s e e . x x x x x x 4 0 . C o n s e q u e n t l y , t h e a p p l i c a b i l i t y o f S e c t i o n 2 9 2 BB o f t h e A c t , 1 9 6 1 h a s b e e n h e l d t o b e a t t r a c t e d t o a n a s s e ss e e a n d n o t t o l e g a l r e p r e s e n t a t i v e s . ” 9 . T h e a b o v e j u d g m e n t w a s f o l l o w e d b y t h i s C o u r t in W . P . (C ) N o .2 6 7 8 / 2 0 2 0 t i t l e d M r s . S r i p a t h i S u b b a r a y a M a n o h a ra L / H L a t e S r i p a t h i S u b b a r a y a G u p t a v s . P r i n c i p a l C o m m i s s i o n e r o f I n c o m e T a x 2 2 , N . D e l h i & A n r . 1 0 . I n t h e p r e s e n t c a s e a l s o , a s t h e n o t i c e u n d e r S e c t i o n 1 4 8 o f t h e A c t w a s i s s u e d a g a i n st a d e a d p e r s o n , t h e s a m e i s nu l l a n d v o i d a n d a l l c o n s e q u e n t p r o c e e d i n g s / o r d e r s , i n c l u d i n g t h e a s s e s sm e n t o r d e r a n d t h e s u b s e q u e n t n o t i c e s , b e i n g e q u a l l y t a i n t e d , a r e l i a bl e t o b e s e t a s i d e . 1 1 . C o n s e q u e n t l y , t h e i m p u g n e d n o t i c e d a t e d 3 0 . 0 3 . 20 1 9 i s s u e d u n d e r S e c t i o n 1 4 8 o f t h e A c t i s s e t a s i d e a l o n g w i th a l l c o n s e q u e n t i a l p r o c e e d i n g s / n o t i c e s / a s s e s s m e n t o rd e r s . 1 2 . T h e p e t i t i o n i s a l l o w e d . T h e r e s h a l l b e n o o r d er a s t o c o s t s . ” 7. T he H o n ’ b le D e l h i H i gh C ou r t h a s e ar l i e r e x pre sse d t he a fo r e sa i d v ie w i n B r ah am P r ak as h v s. I T O , 275 IT R 24 2 (D e l ). S i mi l ar v i ew ha s be e n c o n s i s te nt l y e xp r e s s ed i n pl et h or a o f o t he r j ud g me n t s o f d i f fe r e n t H i g h C o ur ts a s w el l a s C o - o rd i n a t e Be nc he s o f T r ib un a l . 8. I n t e r m s o f t he e x pl ic i t ob se r v a t io n s m a d e i n t he a f o r es a i d j ud g me n t o f t h e H on ’ bl e D e l h i H i g h Co ur t , w e fi n d con si d e r ab le I.T.A No.101/Del/2023 7 me r it i n t h e p r e li m in a ry g ro u n d s ra i s e d o n b e h a l f of t h e le ga l he i r fo r t h e a ss es see t h a t t he e nt i re p ro ce e d i ng s b e g i n ni n g fr o m i s su a n c e o f n o ti c e u n d e r S e c t i o n 1 43 (2 ) a n d c ul mi n at i n g i n ass e s s m en t or de r pa s se d u n de r S e c t i on 14 3( 3 ) o f t h e A c t i s a no ne st e xe r c i se an d c an no t b e g i v e n e ff ec t i n l a w . T h e a sse ss me nt or de r p a sse d u n d e r S ec t i on 1 43 ( 3 ) for A sses s m e nt Y e ar 2 01 3-1 4 i s t hu s q ua s he d. 9. I n v i e w o f th is f i n di n g t h a t t h e a ss e s s me nt or der i n q u e st i o n i ts e l f is fo u n d t o b e ba d i n l aw , ot h e r g ro un d s on a sp e c t s o f me r it s a re n ot re qu i r e d t o be l o ok e d i nt o. 10 . I n t h e re s ul t , th e a p p e a l o f th e a s se ss e e i s a ll o w ed . Order pronounced in the open Court on 12/06/2023. Sd/- Sd/- [CHANDRA MOHAN GARG] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 12/06/2023 Prabhat