Notice Issued to Dead Person: ITAT Sends 148 Jurisdiction Issue Back to CIT(A)

Ganeshbhai Gandabhai Rabari Vs ITO (ITAT Ahmedabad)

Notice Issued to Dead Person: ITAT Sends 148 Jurisdiction Issue Back to CIT(A)

Assessee had not filed ROI for AY 2012-13. AO reopened case u/s 147 by issuing notice u/s 148 on 30.03.2018 based on Non-PAN property sale data. AO completed assessment u/s 144 r.w.s. 147 by adopting stamp value & adding proportionate LTCG of ₹50,19,825.

CIT(A)/NFAC set aside matter to AO for fresh assessment but did not adjudicate the specific legal ground that reop

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