Alamelu Veerappan v. ITO

95 Taxmann.com 155High Court2018#2679 most cited

What is Alamelu Veerappan v. ITO authority for?

Income tax proceedings initiated or an assessment order passed in the name of a deceased person are void ab initio, as such proceedings are without jurisdiction. Section 159 of the Income Tax Act does not apply if proceedings were not initiated during the assessee's lifetime.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

Alamelu Veerappan v. ITO · Section 148 · Section 159 · deceased assessee · void ab initio · without jurisdiction · legal heirs · notice to dead person

Also reported as

257 Taxmann 72

Sections most often in play

Section 148Section 147Section 292BSection 159Section 142(1)Section 144Section 263Section 139(1)

Issues it is cited on

section 263ofsection 159legal representativesection 292btransferor companyinadequate enquirysection 292revision under section 263section 292bbsection 29section 263(1)lack of enquiry

Judgments citing Alamelu Veerappan v. ITO

Legal Heir of Late Kusum D. Pandit, Mumbai vs. ITO 20(1)4, Mumbai

In the result, appeal filed by the assessee for assessment year 2008-

ITA 4590/MUM/2013[2008-09]Status: DisposedITAT Mumbai21 Jan 2020AY 2008-09

Bench: Shri Pramod Kumar (Vp) & Shri Ram Lal Negi (Jm) Assessment Year: 2008-09 Devendra S. Pandit, The Commissioner Of Income The Legal Heir Of Late Smt. Tax (A)-31, Kusum D. Pandit, Pratkshyakar Bhavan, C-10, C/O D.C. Bothra & Co. (Ca), 297, Vs. R.N. 706, 7Th Floor, Tardeo Road, Wille Mansion, Bkc, Bandra (East), 1St Floor, Opp. Bank Of India, Mumbai - 400051 Nana Chowk, Mumbai - 400007 Pan: Amypp6516E (Appellant) (Respondent) Assessee By : Shri Raj Kumar Singh (Ar) Revenue By : Ms. Kavita (Dr ) Date Of Hearing: 09/12/2019 Date Of Pronouncement: 21/01/2020

For Appellant: Shri Raj Kumar Singh (AR)For Respondent: Ms. Kavita (DR )
Section 143Section 251Section 271Section 274Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “H”, MUMBAI BEFORE SHRI PRAMOD KUMAR (VP) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2008-09 Devendra S. Pandit, The Commissioner of Income the Legal Heir of Late Smt. Tax (A)-31, Kusum D. Pandit, Pratkshyakar Bhavan, C-10, C/o D.C. Bothra & Co. (CA), 297, Vs. R.N. 706, 7th Floor, Tardeo Road, Wille Mansion, BKC, Bandra (East), 1st Floor, Opp. Bank of India, Mumbai - 400051 Nana Chowk, Mumbai - 400007 PAN: AMYPP6516E (Appellant) (Respondent) Assessee by : Shri Raj Kumar Singh (AR) Revenue by : Ms. Kavita (DR ) Date of Hearing: 09/12/2019 Date of Pronouncement…

Pr. Commissioner of Income Tax vs. Maruti Suzuki India Limited

C.A. No.-005409-005409 - 2019Supreme Court25 Jul 2019

Bench: HON'BLE THE CHIEF JUSTICE

Section 142(1)Section 143(2)Section 260ASection 92C

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION Civil Appeal No 5409 of 2019 (Arising out of SLP(C) No 4298 of 2019) Pr. Commissioner of Income Tax, New Delhi …Appellant Versus Maruti Suzuki India Limited …Respondent J U D G M E N T Dr Dhananjaya Y Chandrachud, J 1 This appeal arises from a judgment of a Division Bench of the Delhi High Court dated 9 January 2018 which upheld the decision of the Income Tax Appellate Tribunal1. The Tribunal held that the assessment mad…

Late Shri Bhairu Prasad C/O- Kalani & Co., Ca, 5Th Floor, Milestone Building, Gandhinagar Turn, Tonk Road, Jaipur vs. ITO Ward-1(2), Alwar

In the result, the impugned notice is set aside

ITA 723/JPR/2019[2010-11]Status: DisposedITAT Jaipur23 Jul 2019AY 2010-11
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Rajendra Singh (JCIT) &
Section 142(1)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ’SMC’, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ds le{k BEFORE: SHRI SHRI VIJAY PAL RAO, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 723/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2010-11. cuke Late Shri Bhairu Prasad The Income Tax Officer, L/H Smt. Shanti Devi, Ward 1(2), Vs. Plot No. 132, Kherli Saiyad, Alwar. Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. BEGPP 6491 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri Rajendra Singh (JCIT) & Shr…

ACIT, Central Circle - 2(3), Kolkata vs. Vijay Kumar Agarwal, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 1539/KOL/2017[2013-14]Status: DisposedITAT Kolkata30 Nov 2018AY 2013-14

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

Section 132Section 132(4)Section 143(3)Section 271A

…ITA No. 1539/KOL/2017 A.Y. 2013-2014 Vijay Kumar Agarwal IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘D’ BENCH, KOLKATA Before Shri P.M. Jagtap, Vice-President (KZ) and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 1539/KOL/2017 Assessment Year: 2013-2014 Assistant Commissioner of Income Tax,...................................Appellant Central Circle-2(3), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, E.M. Bye-Pass Kolkata-700 107 -Vs.- Vijay Kumar Agarwal,................................................................Respondent 97, Tollygunge Circular Road, New Alipore, Kolkata-700 053 [P…