ACIT, CIRCLE-3, ASANSOL, ASANSOL vs. SHYAM SUNDER HETAMSARIA,

PDF · subscribers
ITA 1635/KOL/2014Status: DisposedITAT Kolkata16 June 2017AY 2008-20093 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the order passed by the CIT(A) in the name of a deceased person is a nullity. Following the precedent set by the Hon'ble Madhya Pradesh High Court, the ITAT set aside the impugned order.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) was hearing an appeal by the revenue against an order of the CIT(A). The assessee had passed away before the CIT(A) passed its order, and the order was issued in the name of a deceased person.

What were the issues?

Whether an assessment order passed against a deceased person without proper notice to the legal representative is a nullity. The procedural requirement of notifying the legal representative under Section 159 of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 159

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show 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.

Income Tax Appellate Tribunal, KOLKATA BENCH ‘A’, KOLKATA

Before: Shri P. M. Jagtap, A.M. & Shri S.S. Viswanethra Ravi, J.M.)

For Appellant: Shri Partha Sarathi Paul, CA
For Respondent: Shri Sallong Yaden, Addl. CIT, Shri Partha Sarathi Paul, CA
Hearing: 08.06.2017Pronounced: 16.06.2017

ORDER Shri P.M.Jagtap, A.M. This appeal is preferred by the revenue against the order of ld. CIT(A) Asansol dated 16.06.2014 on the following grounds: i. That, the Ld. CIT(A), Asansol has erred in law and on facts in allowing the disallowance of Rs. 61,67,200/- made by the Assessing Officer on account of introduction of fresh capital. ii. That, the Ld. CIT(A), Asansol has erred in law and on facts in deleting the addition of Rs. 18,03,220/- made by the Assessing Officer on account of showroom maintenance expenses.

More judgments on Section 159

All 280 judgments and leading authorities on Section 159 →

Recent GST High Court judgments

Search GST case law →