MUKESH GARG THROUGH LEGALA HEIR GAURAV GARG,DELHI vs. ITO WARD 51(3), DELHI

ITA 3659/DEL/2026Status: DisposedITAT Delhi29 June 2026AY 2017-183 pages
AI SummaryDismissed

What were the facts?

The appellant, Sh. Gaurav Garg, claimed to be the legal representative of the deceased assessee, Late Sh. Mukesh Garg. The appellant did not provide any evidence of succeeding to or managing the deceased's estate.

What did the Tribunal hold?

The Tribunal held that the appellant failed to establish his status as a legal representative as defined by law. Therefore, the appeal was rejected at this stage.

What were the issues?

Whether the appellant qualifies as a legal representative of the deceased assessee to pursue the appeal. Whether the department has initiated proceedings against the appellant under Section 159 of the Act.

Which sections of the Income-tax Act were involved?

Section 159,Section 2(29),Section 2(11)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

For Appellant: Ms. Manju Goel, CA
Hearing: 01.06.2026Pronounced: 01.06.2026

This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 1, Coimbatore’s order dated 12.02.2026 having DIN and order no. ITBA/APL/S/250/2025-26/1085921424(1), involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

2.

It next emerges with the able assistance coming from the Revenue side that the appellant herein Sh. Gaurav Garg claims himself to be the “legal representative” of the assessee Late Sh. Mukesh Garg, who is stated to have left for his heavenly abode on 17.05.2021. Faced with this situation, I note that there is not even an iota of indication in the a

The order continues below.

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