DCIT CIRCLE-52(1), INCOME TAX vs. PRANAV GUPTA, LEGAL HEIR OF LATE SH. VIJAY KUMAR GUPTA, NEW DELHI

ITA 2192/DEL/2023Status: DisposedITAT Delhi20 June 2025AY 2009-10Bench: SMT. ANNAPURNA GUPTA (Accountant Member), MS. MADHUMITA ROY (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that a notice issued in the name of a dead person is invalid. Proceedings against a deceased person require identification and proper service of notice on legal heirs within the prescribed time limit.

What were the facts?

The Revenue appealed against the deletion of an addition on account of long-term capital gain. The original assessee passed away before a notice under Section 148 was issued, which was served on the deceased.

What were the issues?

Whether the reassessment proceedings initiated by issuing a notice under Section 148 to a deceased person are valid and whether the assumption of jurisdiction by the AO was proper.

Which sections of the Income-tax Act were involved?

Section 148,Section 159

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(5)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, DELHI BENCH “F”, DELHI

Before: SMT. ANNAPURNA GUPTA

For Appellant: Adv. &
For Respondent: Dr. Maninder Kaur, Sr. DR
Hearing: 07.04.2025Pronounced: 20.06.2025

PER MADHUMITA ROY, JM:

The instant appeal filed at the behest of the Revenue is directed against the order passed by the Ld. CIT(A)-31, Delhi, dated 08.06.2023 arising out of the 2 DCIT v. Pranav Gupta A.Y. 2009-10 Assessment Order dated 30.12.2016 passed by the ITO, Ward 52(3) New Delhi

under Section 147/143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) Assessment Year 2009-10. 2. The question before us as to whether the deletion of addition of Rs.8,71,56,676/- on account of long term capital gain made by the Ld. CIT(A) is sustainable or not. In this regard the

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →