DARSHAN KAUR, LEGAL HEIR OF LATE SH.HARCHARAN SINGH, ABOHAR,PUNJAB vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, AMRITSAR-1, PUNJAB

ITA 336/ASR/2025Status: DisposedITAT Amritsar06 May 2026AY 2015-201616 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that issuing a notice under Section 263 to a deceased person is legally invalid and all subsequent proceedings are void ab initio. The assumption of jurisdiction by the PCIT was therefore not sustainable.

What were the facts?

The assessee sold agricultural lands and claimed exemption under Section 54B. After the assessee's death, the PCIT issued a revision notice under Section 263 in the name of the deceased assessee, despite the legal heir being registered with the department.

What were the issues?

Whether proceedings initiated by issuing a notice under Section 263 to a deceased assessee are valid. Whether the PCIT validly assumed jurisdiction when the notice was issued to a dead person.

Which sections of the Income-tax Act were involved?

Section 263,Section 147,Section 144,Section 54B,Section 159

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. UDAYAN DASGUPTA & SH. KRINWANT SAHAY

For Appellant: Adv. Sh. Charan Dass, Sr. DR
Hearing: 18.02.2026Pronounced: 06.05.2026

Per: Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of ld. PCIT, Amritsar-1, passed u/s 263 of the IT Act, 1961, dated 31.03.2025 which has emanated from the order of AO, Ward-2(3), Abohar passed u/s 147 r.w.s. 144 of the IT Act, dated 31.03.2023. 2. The grounds of the appeal in Form 36 which are as under:

“1. That the Ld. PCIT, Amritsar-1, has erred in passing the order u/s 263 in the name of dead person and, thus, the order as passed in the name of dead person, is void ab-initio. 2 Assessment Year: 2015-16

2.

That even the show cause notice u/s 263, dated 22.03.2025 was issued in the name of dead person and the Ld. PCIT-I, knew very well tha

The order continues below.

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