PARASRAM KUKREJA, RAIPUR (THROUGH LEGAL HEIR SHRI RAJESH KUKREJA), RAIPUR vs. DCIT-1(1), RAIPUR, RAIPUR

ITA 322/RPR/2026Status: DisposedITAT Raipur13 July 2026AY 2015-166 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that an order cannot be passed against a deceased person and that proceedings must continue against the legal representative. The impugned order was set aside as a nullity due to being passed in the name of the deceased.

What were the facts?

The assessee claimed deductions under sections 54B and 54F, which were disallowed by the AO. The CIT(A) dismissed the appeal. The assessee passed away during the appellate proceedings, and the CIT(A) passed the order in the name of the deceased without hearing the legal heirs.

What were the issues?

Whether an order passed in the name of a deceased assessee is valid and whether proper procedure was followed regarding legal heirs.

Which sections of the Income-tax Act were involved?

Section 54B,Section 54F,Section 159,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM

For Appellant: Shri Deepak Meghani, CA
Hearing: 09/07/2026

Per Avdhesh Kumar Mishra, AM: This appeal for Assessment Year (‘AY’) 2015-16 filed by the assessee is directed against the order dated 12.03.2026 of the Commissioner of Income Tax (Appeals), [‘CIT(A)’], National Faceless Appeal Centre (NFAC), Delhi passed under section 250 of the Income Tax Act, 1961 (‘Act’).

2.

Vide four effective grounds of

The order continues below.

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