ESTATE OF LATE RAJEN KRISHNALAL SHAH,MUMBAI vs. ITO WARD 34(1)(1), MUMBAI

ITA 4273/MUM/2026Status: DisposedITAT Mumbai04 August 2026AY 2025-202610 pages
AI SummaryRemanded

What were the facts?

The assessee, executor of a deceased person's estate, was taxed at the Maximum Marginal Rate (MMR) instead of individual slab rates. The Assessing Officer (AO) and CIT(A) treated the estate as an AJP/AOP, contrary to Section 168 of the Income Tax Act.

What did the Tribunal hold?

The Tribunal held that for a single executor, the estate's income should be taxed as if the executor were an individual, applying normal slab rates as per Section 168(1)(a). The matter was restored to the AO for verification and assessment at individual rates.

What were the issues?

Whether the income of a deceased person's estate with a single executor should be taxed at individual slab rates or at the Maximum Marginal Rate (MMR) applicable to an AOP/AJP.

Which sections of the Income-tax Act were involved?

Section 168,Section 167B,Section 143(1),Section 234A,Section 234B,Section 234C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI PRABHASH SHANKAR

Pronounced: 04/08/2026

PER SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER:

This appeal is filed by the Assessee against the order of learned Additional/Joint Commissioner of Income Tax (Appeals), Faridabad [“Ld. Addl./JCIT(A)”] dated 30.03.2026 for the Assessment Year 2025- 2026 arising out of the intimation passed u/s 143(1) of the Act.

The order continues below.

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