Raman Kumar Aggarwal Vs ACIT /DCIT (ITAT Amritsar)
Summary: The appeal was preferred by the assessee against the order dated 18.09.2025 passed by the learned Commissioner of Income Tax (Appeals)-5, Ludhiana for Assessment Year 2014-15. The principal challenge was to the framing of assessment under section 153A of the Income-tax Act, 1961 in the name of a deceased person, which the assessee contended rendered the entire proceedings null and void. The Tribunal took this ground up first as it went to the root of the matter.
The original return of income was filed by Raman Kumar Aggarwal on 25.09.2014 declaring taxable income of Rs. 15,66,280/-. A search and seizure operation under section 132 was carried out in the case of J.R. Agro Group on 09.09.2015. The original search assessment was completed under section 153A read with section 143(3) on 28.12.2017 in the name of Shri Raman Kumar Aggarwal for AY 2014-15. The assessee’s appeal before the CIT(A) was dismissed on 30.11.2018 and the matter was thereafter taken to the Tribunal.
In the first round, the Tribunal restored the appeal to the file of the Assessing Officer by order dated 23.09.2023. During the pendency of the appeal before the Tribunal, Shri Raman Kumar Aggarwal expired on 21.07.2022. The second round of proceedings commenced with notice under section 142(1) dated 23.09.2024, followed by letter dated 03.10.2024, show cause notice dated 21.10.2024 and letter dated 08.11.2024. According to the learned AR, all these notices were issued in the name of late Shri Raman Kumar Aggarwal. The search assessment was ultimately completed under section 153A read with sections 144 and 254 on 29.11.2024 in the name of Raman Kumar Aggarwal, who had already expired on 21.07.2022.
