LATE RAJMALJI DAGADULALJI KASLIWAL, THROUGH LEGAL HEIR, SHRI PRAVIN RAJMAL KASLIWAL,NANDED vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI

ITA 2954/PUN/2026Status: DisposedITAT Pune21 September 2026AY 2018-193 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that an assessment order passed in the name of a deceased person is a nullity and therefore void. Following its own precedent, the Tribunal quashed the assessment order.

What were the facts?

The assessee's assessment order for AY 2018-19 was passed after the assessee, Rajmalji Dagadulalji Kasliwal, had already died. The legal heir provided the death certificate during the assessment proceedings.

What were the issues?

Whether an assessment order passed in the name of a deceased person is valid. The validity of an assessment order passed against a dead assessee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI Dr. DIPAK P. RIPOTE & SHRI VINAY BHAMORE

For Appellant: Shri Sarvesh Toshniwal
For Respondent: Shri Prashant Barate

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi [Ld.CIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2018-19 on 06/05/2026, emanating from the Assessment Order u/s 143(3) r.w.s. 144B of the Act, dated 22/04/2021. Findings and Analysis :

2.

In this case, Rajmalji Dagadulalji Kasliwal had filed return of Income on 28/10/2018 declaring total income at Rs.769430/-. The said return was picked up for scrutiny assessment. During assessment proceedings Mr. Pravin Kasliwal son of

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 144B

All 10,521 judgments and leading authorities on Section 144B →

Recent GST High Court judgments

Search GST case law →