Late Sh. Sanjay Bengani Through L/H Sh. Mayank Sagar Bengani vs Income Tax Officer

This assessee’s appeal for Assessment Year 2012-13, arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1079433979(1) dated 08.08.2025, in proceed ings u/s 144 of the Income Tax Act, 1961 (in short “the Act”).

Heard both the p arties at length. Case file perused.

It emerges at the outset that the appellant has raised a legal ground challenging validity o f the impugned reopening for the precise reason that the asse ssee Sh. Sanjay Bengani had left for his heavenly abode on 13.09.2018 fo llowed by the correspond ing section 148 proceedings initiated against him vide notice dated 19.03.2019 onwards. That being the clinching case, I hereby quote Savita Kapila Vs. AC IT (2020) 118 Taxmann.com 46 (Del.) to conclude that the impugned reopening itself is not sustainable in law. T he same stand quashed in very terms.

This asse ssee’s/his legal representative’s ap peal is allowed.

This assessee’s appeal is allowed.