LATE RAJASEKHAR CHELIKANI,HYDERABAD vs. ACIT., CENTRAL CIRCLE-3(2), HYDERABAD
What did the Tribunal hold?
The Tribunal held that assessment proceedings against a deceased person without involving legal heirs are void ab initio. The assessment order passed by the AO in the name of the deceased assessee is a nullity and cannot be sustained.
What were the facts?
The assessee, Late Rajasekhar Chelikani, filed his return for AY 2011-12. Subsequently, survey proceedings were conducted, and the AO initiated reassessment proceedings under Section 147, treating a loan from a company as 'deemed dividend' under Section 2(22)(e). The assessment order was passed after the assessee's death without impleading legal heirs.
What were the issues?
Whether the assessment order passed by the AO in the name of a deceased assessee, without bringing legal heirs on record, is valid in law?
Which sections of the Income-tax Act were involved?
Section 144,Section 147,Section 2(22)(e),Section 159,Section 251
AI-generated summary — verify with the full judgment below
Cases cited in this judgment(1)Show listHide list
Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.
- CIT v. Dalumal Shyamumal18 citing276 ITR 62 · 2005 · HC
Income Tax Appellate Tribunal, Hyderabad ‘ B ‘ Bench, Hyderabad
आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-
1. 1. निर्धाररती/The Assessee : Late Rajasekhar Chelikani, Legal Heir Shri Chelikani Venkata Sai Sampath Sunil Kumar, R/o.8-2-686/7, 10/A & B, Road No.12, Banjara Hills, Hyderabad – 500 034. 2. रधजस्व/ The Revenue : The Assistant Commissioner of Income Tax, Central Circle 3(2), Hyderabad.
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- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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