How many judgments cite Bhupendra Bhikalal Desai v. ITO?

11 judgments on BharatTax cite Bhupendra Bhikalal Desai v. ITO (130 Taxmann.com 196), spanning 2022 to 2025.

Which sections of the Income Tax Act does Bhupendra Bhikalal Desai v. ITO come up under?

It is most often cited in judgments turning on Section 144, Section 292B, Section 142(1), Section 143(2), Section 143(3), Section 147.

Bhupendra Bhikalal Desai v. ITO

130 Taxmann.com 196High Court2021#9361 most cited

What is Bhupendra Bhikalal Desai v. ITO authority for?

An assessment order, notice under Section 143(2), or revision order under Section 263 passed in the name of a deceased assessee after their death is void and invalid. Proceedings cannot be continued against a dead person, and participation by legal heirs does not validate defective notices issued in the name of the deceased.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Also referred to as

Bhupendra Bhikalal Desai v. ITO · deceased assessee · legal representative · invalid notice · section 143(2) · section 144 · section 263 · section 159 · void order

Sections most often in play

Section 144 Section 292B Section 142(1)Section 143(2)Section 143(3)Section 147 Section 148 Section 159

Issues it is cited on

section 159 legal representative section 292b section 292 amalgamation section 29 section 153c section 153 section 143(2)section 15 section 142(1)person

Judgments citing Bhupendra Bhikalal Desai v. ITO

Late Priyank Narendrabhai Patel Through His Lh Narendrabhai Patel, Surat vs. The Income Tax Officer Ward-01 Bardoli, Bardoli

In the result, the appeal of the assessee is allowed

ITA 1300/SRT/2024[2015-16]Status: DisposedITAT Surat03 Dec 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1300/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) Late Priyank Narendrabhai Patel, Vs. Ito, Through His L/H Narendrabhai Patel, Ward – 2, At & Post – Tundi, Tal – Palsana, Bardoli Surat - 394315 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Asapp4783F (Appellant) (Respondent) Appellant By Shri Hiren Vepari, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 10/09/2025 Date Of Pronouncement 03/12/2025

Section 142(1)Section 143(2)Section 144Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1300/SRT/2024 Assessment Year: (2015-16) (Hybrid Hearing) Late Priyank Narendrabhai Patel, Vs. ITO, Through his L/h Narendrabhai Patel, Ward – 2, At & Post – Tundi, Tal – Palsana, Bardoli Surat - 394315 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ASAPP4783F (Appellant) (Respondent) Appellant by Shri Hiren Vepari, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 10/09/2025 Date of Pronouncement 03/12/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH…

ACIT-CC-7(3), Mumbai vs. Raniben Khimji Patel, Legal Heir of Shri Khimji Karamshi Patel, Mumbai

In the result, the grounds of appeal filed by the revenue are accordingly dismissedand order of Ld

ITA 1743/MUM/2025[2019-20]Status: DisposedITAT Mumbai13 Aug 2025AY 2019-20

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhanacit-Cc-7(3) Vs. Ranibenkhimji Patel R. No. 655, (Legal Heir Of Shri 6Thfloor,Aayakar Bhavan, Khimjikaramshi M. K. Road, Mumbai-400 Patel), 020 602, 6Th Floor, Petit Tower, August Kranti Marg, Kemps Corner, Mumbai-400 026 Pan/Gir No. Aadpp8816G (Applicant) (Respondent) Revenue By Shri Pravin Salunkhe, Sr. Dr Assessee By Shri Rushabh Mehta, Ld. Ar Date Of Hearing 03.07.2025 Date Of Pronouncement 13.08.2025 आदेश / Order Per Raj Kumar Chauhan, Jm:

Section 142(1)Section 143(3)Section 148Section 250Section 36(1)(iii)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “H (SMC)” BENCH MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ACIT-CC-7(3) Vs. RanibenKhimji Patel R. No. 655, (Legal Heir of Shri 6thfloor,Aayakar Bhavan, KhimjiKaramshi M. K. Road, Mumbai-400 Patel), 020 602, 6th floor, Petit Tower, August Kranti Marg, Kemps Corner, Mumbai-400 026 PAN/GIR No. AADPP8816G (Applicant) (Respondent) Revenue by Shri Pravin Salunkhe, Sr. DR Assessee by Shri Rushabh Mehta, Ld. AR Date of Hearing 03.07.2025 Date of Pronouncement 13.08.2025 आदेश / ORDER PER RAJ KUMAR CHAUHAN, JM: This appeal by reve…

DCIT-Central Charge-8(3), Mumbai vs. Estate of Late Shri Ramniklal Rajmal Mehta- Executor Shri Dilip Ramniklal Mehta, Mumbai

ITA 4220/MUM/2024[2006-07]Status: DisposedITAT Mumbai07 Mar 2025AY 2006-07

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri B R Baskaran, Hon’Ble

For Appellant: Shri Rohan Shah & Shri P P BhandariFor Respondent: Smt Sanyogita Nagpal (CIT DR)

Section 131Section 132Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI Before Justice (Retd.) C V Bhadang, Hon’ble President & Shri B R Baskaran, Hon’ble Accountant Member ITA No. 4220/Mum/2024 for A.Y. 2006-07 DCIT Central Charge 8(3), Estate of Late Ramniklal Rajmal Mumbai Mehta- Executor Shri Dilip Vs. Ramniklal Mehta, 1608/1609 Prasad Chambers, Charni Road, Opera House, Mumbai 400 004. PAN AAHPM1917B (Appellant) (Respondent) Assessee By : Shri Rohan Shah & Shri P P Bhandari Revenue By : Smt Sanyogita Nagpal (CIT DR) Date of Hearing : 09.12.2024 Date of Pronouncement : 07.03.2025 ORDER Per Justice (Retd.) C V…

Man Diesel and Turbo India Pvt. Ltd (As Successor of Man Turbo India Pvt.Ltd), Maharashtra vs. ACIT, Circle-2(1)(2), Vadodara

In the result, the appeal of the assessee is allowed in above terms

ITA 1319/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad12 Feb 2025AY 2013-14

Bench: Smt.Annapurna Gupta & Ms. Suchitra Raghunath Kambleassessment Year : 2013-14 Man Diesel & Turbo India Vs. The Acit, Circle-2(1)(2) Pvt.Ltd. Vadodara. (As Successor Of Man Turbo India P. Ltd. E-73, Midc Area Waluj, Aurangabad Maharashtra 431 136. (Applicant) (Responent) Assessee By : Shri Rahul Mehta & Shri Pratik Vora, Ars. Revenue By : Shri Ankit Jain Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 19/12/2025 घोषणा क" तारीख /Date Of Pronouncement: 12/02/2025 आदेश/O R D E R आदेश आदेश आदेश

For Appellant: Shri Rahul Mehta, and Shri Pratik Vora, ARsFor Respondent: Shri Ankit Jain Sr.DR

Section 143(2)Section 143(3)Section 2(24)Section 250(6)Section 36Section 36(1)(va)Section 37Section 43B

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER Assessment Year : 2013-14 Man Diesel and Turbo India Vs. The ACIT, Circle-2(1)(2) Pvt.Ltd. Vadodara. (As successor of Man Turbo India P. Ltd. E-73, MIDC Area Waluj, Aurangabad Maharashtra 431 136. (Applicant) (Responent) Assessee by : Shri Rahul Mehta, and Shri Pratik Vora,…

Madan Lal Kochar (Through Sahil Kochar), New Delhi vs. Pr, CIT Delhi-12, Delhi

In the result, the appeal of the assessee is allowed

ITA 2516/DEL/2024[2016-17]Status: DisposedITAT Delhi05 Sept 2024AY 2016-17

Bench: Shri Kul Bharat[Assessment Year : 2016-17] Madan Lal Kochar (Through Sahil Vs Pr.Cit-12, Kochar), M/S. Satish Aggarwal & New Delhi. Associates, 4/5B, 1St Floor, Asaf Ali Road, New Delhi-110002. Pan-Acmpk7272L Appellant Respondent Appellant By Shri Satish Aggarwal, Ca Respondent By Shri Siddharth B.S.Meena, Sr.Dr Date Of Hearing 02.09.2024 Date Of Pronouncement 05.09.2024

Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2016-17] Madan Lal Kochar (Through Sahil vs Pr.CIT-12, Kochar), M/s. Satish Aggarwal & New Delhi. Associates, 4/5B, 1st Floor, Asaf Ali Road, New Delhi-110002. PAN-ACMPK7272L APPELLANT RESPONDENT Appellant by Shri Satish Aggarwal, CA Respondent by Shri Siddharth B.S.Meena, Sr.DR Date of Hearing 02.09.2024 Date of Pronouncement 05.09.2024 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee is directed against the order passed by Ld. Pr. CIT, Delhi-12 dated 26.03.2024 for th…

Late Sh. Birdi Chand Through Legal Heir Mukesh Sharma, Jaipur vs. ITO, Ward-7(2), Jaipur

In the result, the appeal of the assessee is allowed

ITA 502/JPR/2023[2012-13]Status: DisposedITAT Jaipur09 Apr 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Anup Singh (Addl.CIT)

Section 139(1)Section 142(1)Section 143(3)Section 148Section 292BSection 54F

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.502/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2012-13 Late Sh. Birdi Chand cuke ITO, Through Legal Heir Mukesh Sharma Vs. Ward-7(2), Jaipur. 07, Mathurawala, Beelwa Sanganer, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AYHPC4265G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri P.C. Parwal (C.A.) jktL…

Late Khimjibhai G. Gedia, Mumbai vs. CIT, Central Circle-13, Mumbai

In the result, appeal of the assessee on these ground are allowed for all the 4 years

ITA 2173/MUM/2022[2007-08]Status: DisposedITAT Mumbai22 Feb 2023AY 2007-08

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Ketan Vajani, CAFor Respondent: Dr. Pallavi Darade, CIT DR

Section 132Section 133ASection 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 2171/MUM/2022 (Assessment Year 2005-06) ITA No. 2173/MUM/2022 (Assessment Year 2007-08) Smt Rasilaben K Gedia Leag heir of Late Shri ACIT CC-13 Khimjibhai G. Gedia Flat No. 72, 7th Floor, Shreeji C.G.O. Annexe, M.K.Road, Vs. Kutir Off S.V. Road, Ram Galli, Mumbai-400 020 Kandivali (West) Mumbai-400 067 (Appellant) (Respondent) PAN No. AACPG3363N Assessee by : Shri Ketan Vajani, CA Revenue by : Dr. Pallavi Darade, CIT DR Date of hearing: 12.12.2022 Date of pronouncement : 22.02.2023…

Late Khimjibhai G. Gedia, Mumbai vs. CIT, Central Circle-13, Mumbai

In the result, appeal of the assessee on these ground are allowed for all the 4 years

ITA 2172/MUM/2022[2006-07]Status: DisposedITAT Mumbai22 Feb 2023AY 2006-07

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Ketan Vajani, CAFor Respondent: Dr. Pallavi Darade, CIT DR

Section 132Section 133ASection 143(3)Section 153Section 153C

Late Khimjibhai G. Gedia, Mumbai vs. CIT, Central Circle-13, Mumbai

In the result, appeal of the assessee on these ground are allowed for all the 4 years

ITA 2171/MUM/2022[2005-06]Status: DisposedITAT Mumbai22 Feb 2023AY 2005-06

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Ketan Vajani, CAFor Respondent: Dr. Pallavi Darade, CIT DR

Section 132Section 133ASection 143(3)Section 153Section 153C

Late Khimjibhai G. Gedia, Mumbai vs. CIT, Central Circle-13, Mumbai

In the result, appeal of the assessee on these ground are allowed for all the 4 years

ITA 2170/MUM/2022[2004-05]Status: DisposedITAT Mumbai22 Feb 2023AY 2004-05

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Ketan Vajani, CAFor Respondent: Dr. Pallavi Darade, CIT DR

Section 132Section 133ASection 143(3)Section 153Section 153C

Jayantilal Hirabhai Patal, Surat vs. ITO (International Taxation), Surat

In the result, ground No. 2 of the appeal raised by the appellant is allowed

ITA 771/SRT/2018[2010-11]Status: DisposedITAT Surat30 Sept 2022AY 2010-11

Bench: Shri Pawan Singh(Physical Hearing) Dipikaben J. Patel, I.T.O.(International (Legal Heir Of Late Mr. Jayantilal H Patel), Taxation), Vs. 19/B, Suryadarshan Society-2, Pragati Surat. Villa, Segvi Road, Valsad-396001. Pan No. Arypp 2776 P Appellant/ Assessee Respondent/ Revenue

Section 144Section 147Section 148Section 254(1)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Dipikaben J. Patel, I.T.O.(International (Legal heir of Late Mr. Jayantilal H Patel), Taxation), Vs. 19/B, Suryadarshan Society-2, Pragati Surat. Villa, Segvi Road, Valsad-396001. PAN No. ARYPP 2776 P Appellant/ assessee Respondent/ revenue Assessee represented by Shri Suresh K Kabra, CA Department represented by Shri Vinod Kumar, Sr.DR Date of hearing 30/09/2022 Date of pronouncement 30/09/2022 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal b…