LATE SH RAMAN KUMAR AGGARWAL THROUGH LEGAL HEIR RENU AGGARWAL,GURDASPUR vs. DEPUTRY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

ITA 936/ASR/2025Status: DisposedITAT Amritsar31 July 2026AY 2014-155 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessment proceedings initiated and completed in the name of a deceased person are null and void. Consequently, the entire assessment for the relevant assessment year is quashed.

What were the facts?

The assessment for AY 2014-15 was completed under Section 153A of the Income-tax Act in the name of the assessee, Shri Raman Kumar Aggarwal. However, the assessee had expired prior to the completion of the assessment proceedings.

What were the issues?

Whether assessment proceedings framed in the name of a deceased person are valid and legally tenable.

Which sections of the Income-tax Act were involved?

Section 153A,Section 144,Section 142(1),Section 132,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SHRI M. BALAGANESH AM, &

Hearing: 27.07.2026Pronounced: 31.07.2026

PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order dated 18.09.2025 passed by the learned Commissioner of Income Tax (Appeals)-5, Ludhiana [ herein referred to as’ ld. CIT(A)’]

for Assessment Year 2014-15. 2. Vide ground No.2, the assessee is challenging the framing of assessment u/s 153A of the Income-tax Act, 1961 (hereinafter

referred to as ‘the Act’) in the name of dead person thereby rendering the entire proceedings null and void. This ground goes to the root of the matter

The order continues below.

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