Mohhamad Shafique Vs ITO (ITAT Nagpur)
Summary: The ITAT Nagpur considered an appeal against the order of the Ld. CIT(A), NFAC, Delhi dated 11.02.2026, arising from an assessment order passed under section 147 read with section 144 of the Income-tax Act, 1961 dated 02.01.2025. The assessee challenged the reassessment proceedings, principally contending that notice under section 148 dated 30.03.2024 had been issued in the name of a deceased person who had expired on 14.12.2019. The grounds also raised issues concerning sections 159, 292B and 292BB and the validity of the assumption of jurisdiction under section 147. The Tribunal observed that the assessee had raised legal issues concerning the validity of the notice and the reassessment proceedings, but the Ld. CIT(A) had not adjudicated those legal issues. Relying upon the judgment of the Hon’ble Delhi High Court in Divine Infracon Private Limited Vs. PCIT 2025 (171) Taxman.com 92, the Tribunal held that it could not proceed to decide a ground which did not arise from the impugned order of the first appellate authority. The Tribunal therefore restored all issues raised in the appeal, including the legal issues in grounds Nos. 1 to 4, to the file of the Ld. CIT(A) for necessary adjudication in accordance with law, with an opportunity of hearing to the assessee. The appeal was allowed for statistical purposes.
