FORM NO.

35 [See rule 45]

Appeal to the Commissioner of Income-tax (Appeals)
Acknowledgement Number -301401030260623

Personal Information :

Name of Entity BALKRISHNA

SHRIYA

PAN AAVPS3277Q

TAN -

Address 507, 5th Floor, Plot

no. 31,1, Sharda
Chamber, Narsi
Natha Street, Bhat
Bazar,
MasjidMUMBAI,
Mumbai,
Chinchbunder H.O,
Maharashtra, INDIA,
400009

Mobile No. 9899600932

STD code

Landline No.

Email Address sanjeevjain@vihaan

systems.com

Whether notices/communication may be sent on email? Yes

Order against which Appeal is filed :

1. Assessment year in connection with which the appeal is preferred/

Enter financial year in case appeal is filed against an order where
assessment year is not relevant

Year Type Assessment Year

Assessment Year/Financial Year 2013-14

From (A.Y) -

To (A.Y) -

Date of search -
2. Details of the order appealed against

a. Section and sub-section of the Income-tax Act,1961 147

b. Date of Order 27-May-2023

c. Date of service of Order/Notice of Demand 29-May-2023

3. Income-tax Authority passing the order appealed against CIRCLE 17(1), MUMBAI

Pending Appeal :

4. Whether an appeal in relation to any other assessment year/ No

financial year is pending in the case of the appellant with any
Commissioner (Appeals)

Sl. No. Income-tax Commission Appeal Date of Assessment Section and Date of
Authority er with Number filing of year/ Sub-section Such Order
passing the whom the appeal financial of the
order appeal is year in Income-tax
appealed pending connection Act, 1961,
against with which under which
the appeal the order
has been appealed
preferred against has
been
passed

No
Records
Added

Appeal Details :

5. Section and sub-section of the Income-tax Act,1961 under which 246A

the appeal is preferred

6. If appeal relates to any assessment Yes

(a) Amount of Income Assessed (in Rs.) ₹ 5,13,77,968

(b) Total Addition to Income (in Rs.) ₹ 4,62,00,000

(c) In case of Loss, total disallowance of Loss in assessment (in ₹0

Rs.)

(d) Amount of Addition/Disallowance of Loss disputed in Appeal ₹ 4,62,00,000

(in Rs.)

(e) Amount of Disputed Demand (in Rs.) - Enter Nil in case of ₹ 1,72,11,869
Loss

7. If appeal relates to penalty: No

 (a) Amount of penalty as per Order (in Rs.) -

(b) Amount of penalty disputed in Appeal (in Rs.) -

Details of Taxes paid :

8. Where a return has been filed by the appellant for the assessment Yes
year in connection with which the appeal is filed, whether tax due
on income returned has been paid in full

8.1. If reply to 8 is Yes, then enter details of return and taxes paid

(a) Acknowledgement number 708121790300713

(b) Date of filing 30-Jul-2013

(c) Total tax paid ₹ 17,59,464

9. Where no return has been filed by the appellant for the No

assessment year, whether an amount equal to the amount of
advance tax as per section 249(4)(b) of the Income-tax Act, 1961
has been paid

9.1. If reply to 9 is Yes, then enter details

Sl. No. BSR Code Date of payment Challan Serial Amount

Number

No Records
Added

Total -

10. If the appeal relates to any tax deductible under section 195 of the No
Income-tax Act, 1961 and borne by the deductor, details of tax
deposited under section 195(1)

Sl. No. BSR Code Date of payment Challan Serial Amount

Number

No Records
Added

Total -

Statement of facts, Grounds of Appeal and additional evidence :

11. Statement of Facts

Facts of the case in brief (not exceeding 1000 words) The Return of Income for A.Y.
 2013-14 was e-filed vide
Acknowledgment No.
708121790300713 on
30.07.2013 declaring therein
total income of 51,77,970. The
Appellant unfortunately died on
29.04.2021. The notice under
section 148 of the Income Tax
Act, 1961 dated 04.06.2021 for
A.Y. 2013-14 was issued in the
name of deceased person i.e.,
Shri Balkrishna Shriya, the
assessee.
The legal heir of the assessee
vide e-mails dated 24.06.2021,
01.07.2021,
03.07.2021attached the death
certificate and informed AO
about the demise of Late Shri
Balkrishna Shriya.
Subsequently pursuant to the
judgement of Hon'ble Supreme
Court in the case of Ashish
Agarwal vs. M/s. union of India
in Civil Appeal 3005/2002 notice
under section 148A(b) of the
Income Tax Act, 1961 dated
25.05.2022 was issued in the
name of deceased Late Shri
Balkrishna Shriya and reasons
recorded alongwith one sheet of
unsigned paper purportedly
dated June 2021 as material
relied upon was provided by the
A.O. From the perusal of said
reasons it was found that
reasons were recorded on
borrowed satisfaction, surmises
and conjectures and no specific
amount of income escaping
assessment was mentioned
therein. There was no live link
between reasons recorded and
the Sheet attached alongwith
such reasons recorded. No
independent enquiry was
conducted by AO prior recording
aforesaid reasons.
Thereafter the Ld. A.O.
arbitrarily issued notice under
section 148 of the Income tax
Act, 1961 manually without
mentioning DIN and also passed
order under section 148A(d)
dated 29/07/2022 in the name
of deceased assessee. Even
approval under section 151 of
the Income Tax Act,1961 was
granted mechanically.
Subsequently, notices under
section 142(1) of the Income
 Tax Act, 1961 were issued which
were complied by the appellant
from time to time and necessary
evidences were filed. However,
without providing reasonable
and adequate opportunity of
being heard and without issuing
final Show cause notice, the Ld.
A.O. arbitrarily passed the
impugned assessment order
making an addition of
Rs.4,62,00,000/- in the returned
income.
Being aggrieved of the addition
made, the present appeal is filed
on the following Grounds of
Appeal:

List of documentary evidence relied upon

Sl. No. Document Name Description Documentary Evidence

1 To be submitted at the To be submitted at the -

time of hearing time of hearing

12. Whether any documentary evidence other than the evidence Yes
produced during the course of proceedings before the Income-tax
Authority has been filed in terms of Rule 46A

12.1. If reply to 12 is Yes, furnish the list of such documentary evidence

Sl. No. Document Name Description Documentary Evidence

1 To be submitted at the To be submitted at the -

time of hearing time of hearing

13. Grounds of Appeal (each ground not exceeding 100 words)

Sl. No. Relevant section (s) of IT/ Issue Ground of Appeal

Act

1 147 That the impugned That the impugned

assessment order is assessment order is
barred by limitation barred by limitation
therefore the said order is therefore the said order is
void ab initio and liable to void ab initio and liable to
be quashed. be quashed.

2 148 Notice is Illegal and Void That notice under section

ab Intio 148 of the Income Tax
Sl. No. Relevant section (s) of IT/ Issue Ground of Appeal
Act

Act 1961 dated

04.06.2021 was issued in
the name of dead person,
therefore the said notice
issued under section 148
of the Income Tax Act,
1961 is illegal and void
ab-initio and
consequently the
impugned assessment
order is also void ab-initio
and liable to be quashed.

3 148 Assumption of That in the reasons

jurisdiction by the AO recorded prior to issue of
notice under section 148
of the Income Tax Act,
1961, no specific amount
of income escaping
assessment was
mentioned therefore the
assumption of
jurisdiction by the Ld AO
to issue notice under
section 148 of the
Income Tax Act, 1961
dated 04.06.2021 is bad
in law and consequently
the said notice issued
under section 148 and
impugned assessment
order are illegal, void ab
initio and liable to be
quashed.

4 148 The reasons for issue of That the reasons for

notice under section 148 issue of notice under
of the Income Tax Act, section 148 of the
1961 dated 04.06.2021 Income Tax Act, 1961
were recorded dated 04/6/2021 were
mechanically recorded mechanically,
on surmises and
conjectures, irrelevant
considerations and there
was no live link between
material in hand and
reasons recorded,
therefore the notice
issued under section 148
of the Income Tax act,
1961 dated 04.06.2021
and impugned
assessment order is void
ab-initio and liable to be
quashed.

5 148 That the reasons for That the reasons have

Sl. No. Relevant section (s) of IT/ Issue Ground of Appeal
Act

issue of notice under been recorded by the Ld

section 148 of the AO mechanically and on
Income Tax Act, 1961 borrowed satisfaction
dated 04/6/2021 were without conducting any
recorded mechanically independent enquiry
therefore the assumption
of jurisdiction by the Ld
AO to issue notice under
section 148 of the
Income Tax Act, 1961
dated 04/06/2021 is bad
in law and consequently
the said notice issued
under section 148 and
impugned assessment
order are illegal, void ab
initio and liable to be
quashed.

6 151 No valid approval under That no valid approval in

section 151 of the terms of section 151 of
Income Tax, 1961. the Income Tax Act 1961
was granted by the Ld.
PCIT Mumbai-17 for
issue of notice under
section 148 of the
income Tax Act, 1961
dated 04/06/2021
therefore the said notice
issued under section 148
and impugned
assessment order are
illegal, void ab initio and
liable to be quashed.

7 148A That there was no That there was no

information which information which
suggests that Income suggests that Income
has escaped assessment has escaped assessment
as defined in section as defined in section
148A of the Income Tax 148A of the Income Tax
Act, 1961 Act, 1961 therefore the
impugned assessment
order is illegal, void ab
intio and liable to be
quashed and the addition
of Rs 4,62,00,000 made
by the Ld AO is liable to
be deleted.

8 148A The basis of addition was That moreover the basis

undisclosed of Rs.4,62,00,000 was
never been informed i.e.
how this amount has
arrived at therefore the
impugned assessment
order is illegal, void ab
Sl. No. Relevant section (s) of IT/ Issue Ground of Appeal
Act

intio and liable to be

quashed

9 148A(b) Notice issued in the That the notice under

name of a dead person. section 148A(b) of the
Income Tax Act, 1961
dated 25/05/2022 was
issued in the name of
dead person, therefore
the said notice issued
under section 148 A(b) of
the Income Tax Act, 1961
is illegal and void ab-
initio and consequently
the impugned
assessment order is also
void ab-initio and liable to
be quashed.

10 148A(b) The material relied upon That in contravention to

by the revenue in the law laid down by the
recording reasons and Hon'ble Supreme Court of
issuing notice under India in the case of UOI
section 148A(b) of the vs Ashish Agarwal in writ
Income Tax Act, 1961 3005 of 2002, the
dated 25/05/2022 was material relied upon by
not provided to the the revenue in recording
appellant reasons and issuing
notice under section
148A(b) of the Income
Tax Act, 1961 dated
25/05/2022 was not
provided to the appellant
therefore the impugned
assessment order is
unsustainable in law, void
ab initio and liable to be
quashed.

11 144B(8) That the case was That the case was

transferred from National transferred from National
Faceless assessment Faceless assessment
Centre to ACIT 17(1) Centre to ACIT 17(1)
Mumbai ,who passed the Mumbai ,who passed the
impugned assessment impugned assessment
order, without following order, without following
the laid down procedure the laid down procedure
under section 144B(8) of under section 144B(8) of
the Income Tax Act, 1961 the Income Tax Act, 1961
read with CBDT circular read with CBDT circular
no. F. NO.225/97/2021/ no. F. NO.225/97/2021/
ITA-II, DATED 6-9-2021 ITA-II, DATED 6-9-2021
therefore the impugned therefore the impugned
assessment order is assessment order is
unsustainable in law and unsustainable in law and
liable to be quashed. liable to be quashed.
Sl. No. Relevant section (s) of IT/ Issue Ground of Appeal
Act

12 129 No notice under section That no notice under

129 of the Income Tax section 129 of the
Act, 1961 was issued Income Tax Act, 1961
during the assessment was issued during the
proceedings. assessment proceedings
therefore the impugned
assessment order is
unsustainable in law and
the addition of Rs
4,62,00,000.00 is liable to
be deleted.

13 148A(d) That the order under That the order under

section 148A(d) of the section 148A(d) of the
Income Tax Act, 1961 has Income Tax Act, 1961 has
been passed in the name been passed in the name
of dead person therefore of dead person therefore
the said order under the said order under
section 148A(d) of the section 148A(d) of the
Income Tax Act, 1961 is Income Tax Act, 1961 is
illegal, unsustainable in illegal, unsustainable in
law , void ab- initio law , void ab- initio
consequently the said consequently the said
order passed under order passed under
section 148A(d) of the section 148A(d) of the
Income Tax Act, 1961. Income Tax Act, 1961
and impugned
assessment order is void
ab-initio and liable to be
quashed.

14 151 No valid approval under That no valid approval

section 151 of the under section 151 of the
Income Tax Act, 1961 in Income Tax Act, 1961 in
terms of section 151 of terms of section 151 of
the Income Tax Act, 1961 the Income Tax Act, 1961
was granted by the was granted by the
PCCIT, Mumbai for PCCIT, Mumbai for
issuing notice under issuing notice under
section 148 of the section 148 of the
Income Tax Act, 1961 Income Tax Act, 1961
dated 29/07/2022 and dated 29/07/2022 and
passing order under passing order under
section 148A(d) of the section 148A(d) of the
Income Tax Act, 1961 Income Tax Act, 1961
therefore the said notice therefore the said notice
under section 148, order under section 148, order
under section 148A(d) of under section 148A(d) of
the Income Tax Act, the Income Tax Act, 1961
1961. and impugned
assessment order are
unsustainable in law, void
ab initio and liable to be
quashed.

15 148 In contravention to CBDT That in contravention to

circular 19/2019 no DIN CBDT circular 19/2019 no
Sl. No. Relevant section (s) of IT/ Issue Ground of Appeal
Act

has been mentioned on DIN has been mentioned

the notice issued on the notice issued
manually under section manually under section
148 of the Income Tax 148 of the Income Tax
Act, 1961 dated Act, 1961 dated
29/07/2022 29/07/2022 therefore the
said notice under section
148 of the Income Tax
Act, 1961 is nonest,
illegal and void ab-initio
and consequently the
impugned assessment
order is also void ab-initio
and liable to be quashed.

16 148 Notice under section 148 That notice under section

of the Income Tax Act 148 of the Income Tax
1961 dated 29/07/2022 Act 1961 dated
was issued in the name 29/07/2022 was issued
of dead person in the name of dead
person, therefore the said
notice issued under
section 148 of the
Income Tax Act, 1961 is
illegal and void ab-initio
and consequently the
impugned assessment
order is also void ab-initio
and liable to be quashed.

17 143(2) Notice under section That notice under section

143(2) of the Income Tax 143(2) of the Income Tax
Act 1961 dated Act 1961 dated
02/02/2023 was issued 02/02/2023 was issued
by NFAC in the name of by NFAC in the name of
dead person. dead person, therefore
the said notice issued
under section 143(2) of
the Income Tax Act, 1961
is illegal and void ab-initio
and consequently the
impugned assessment
order is also void ab-initio
and liable to be quashed.

18 147 The assessment order That the impugned

has been passed in assessment order has
contravention to the been passed in
provisions of Income Tax contravention to the
Act, 1961 and related provisions of Income Tax
Rules, CBDT circular(s), Act, 1961 and related
instruction(s) and Rules, CBDT circular(s),
notification(s). instruction(s) and
notification(s) therefore
the impugned
assessment order is
unsustainable in law and
Sl. No. Relevant section (s) of IT/ Issue Ground of Appeal
Act

liable to be quashed

19 147 The addition made That on the facts and

without correctly circumstances of the
appreciating the case learned AO erred in
evidences provided by making addition of
the appellant Rs.4,62,00,000/- without
correctly appreciating the
evidences provided by
the appellant from time
to time during the
assessment proceedings
therefore the addition of
Rs 4,62,00,00/- made by
the AO is liable to be
deleted.

20 69 The Ld AO has erred in That the Ld AO has erred

law and on facts in in law and on facts in
making addition under making addition of Rs
section 69 of the Income 4,62,00,000/- under
Tax Act, 1961 section 69 of the Income
Tax Act, 1961 therefore
the said addition is liable
to be deleted.

21 147 Against the Principle of That against the Principle

Natural justice and equity, of Natural justice and
the AO did not issue any equity, the Ld AO did not
show cause notice before issue any show cause
passing the assessment notice before passing the
order. impugned assessment
order therefore the
impugned assessment
order is unsustainable in
law and the addition of
Rs 4,62,00,000/- made by
the Ld AO is liable to be
deleted.

22 142(1) The neither provided That the Ld AO neither

reasonable time to provided reasonable time
respond to the notice to respond to the notice
issued under section issued under section
142(1) of the Income Tax 142(1) of the Income Tax
Act, 1961 dated Act, 1961 dated
12/05/2023 nor accepted 12/05/2023 nor accepted
the adjournment the adjournment
application filed by the application filed by the
appellant in this regard. appellant in this regard
even when sufficient time
was available for passing
the impugned
assessment order
therefore the impugned
assessment order is
passed against the
Sl. No. Relevant section (s) of IT/ Issue Ground of Appeal
Act

principles of natural
justice and hence
unsustainable in law
consequently the addition
of Rs 4,62,00,000/- made
by the Ld AO is liable to
be deleted.

23 147 That the Appellant crave That the Appellant crave

leave to add, alter, amend leave to add, alter, amend
or withdraw all or any of or withdraw all or any of
the above grounds of the above grounds of
appeal either before or at appeal either before or at
the time of hearing of this the time of hearing of this
appeal. appeal.

Appeal filing details :

14. Whether there is delay in filing appeal No

15. If reply to 14 is Yes, enter the grounds for condonation of delay

(not exceeding 500 words)

16. Details of Appeal Fees Paid

Sl. No. BSR Code Date of payment Challan Serial Amount

Number

1 0510002 21-Jun-2023 32012 1000

17. Address to which notices may be sent to the appellant 507, 5th Floor, Plot no. 31,1,
Sharda Chamber, Narsi Natha
Street, Bhat Bazar, Masjid,
Mumbai, Chinchbunder H.O,
MUMBAI, Maharashtra, India -
400009

I, SANJEEV SHRIYA the appellant, do hereby declare that what is stated above is true to the best of my
information and belief. It is also certified that no additional evidence other than the evidence stated in row
12.1 above has been filed.

Designation: Representative Assessee

IP Address: 14.99.60.14

Date: 26-Jun-2023

Place: Mumbai
Acknowledgement Number - 301401030260623