CIT, (2007) 106 ITD 570 (Bang) 2. Rakesh Sarin v. DCIT, (201 1)

333 ITR 451High Court#8996 most cited

What is CIT, (2007) 106 ITD 570 (Bang) 2. Rakesh Sarin v. DCIT, (201 1) authority for?

A legal representative can be substituted for a deceased assessee in assessment proceedings, including those related to block assessments. This substitution is necessary for the continuation of the proceedings against the estate of the deceased.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2021.

Also referred to as

CIT v. Rakesh Sarin · 2007 106 ITD 570 (Bang) · section 158BE · legal representative · deceased assessee · substitution of legal heir · block assessment · continuation of proceedings

Issues it is cited on

section 132(3)section 142(2c)section 158besection 153b(1)(a)section 142(2)section 153(1)(a)section 153b(1)extension of limitationsection 142(2a)legal representativestatement under section 132(4)section 153(1)

Judgments citing CIT, (2007) 106 ITD 570 (Bang) 2. Rakesh Sarin v. DCIT, (201 1)

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 439/DEL/2017[2011-12]Status: DisposedITAT Delhi01 Jun 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…7 to 432/Del./2017 & ITA.Nos.434 to 439/Del./2017 Late Shri Bhushan Lal Sawhney through his L.R./ Wife Smt. Sneh Lata Sawhney, New Delhi. Late D.T.S. Rao through L/H D.S. Manjunath 1. vs.Asstt. CIT, (2007) 106 ITD 570 (Bang) 2. Rakesh Sarin vs. DCIT, (201 1) 333 ITR 451 (Mad) 3. S.K. Katyal through L/H Mrs. Ranjana Katyal vs. DCIT, (2007) 111 TTJ 0008 (Del) 4. CIT vs. S.K. Katyal, (2009) 308 ITR 168 (Del) 5. Golderest Finance (India) Ltd. vs. DCIT, (2006) 105 TTJ 926 (Mum) 6. CIT vs. Pawan Kumar Garg, (2011) 334 ITR 240 6.1.11. Learned Counsel for the Assessee, therefore, submitted that since no information cou…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 438/DEL/2017[2010-11]Status: DisposedITAT Delhi01 Jun 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…7 to 432/Del./2017 & ITA.Nos.434 to 439/Del./2017 Late Shri Bhushan Lal Sawhney through his L.R./ Wife Smt. Sneh Lata Sawhney, New Delhi. Late D.T.S. Rao through L/H D.S. Manjunath 1. vs.Asstt. CIT, (2007) 106 ITD 570 (Bang) 2. Rakesh Sarin vs. DCIT, (201 1) 333 ITR 451 (Mad) 3. S.K. Katyal through L/H Mrs. Ranjana Katyal vs. DCIT, (2007) 111 TTJ 0008 (Del) 4. CIT vs. S.K. Katyal, (2009) 308 ITR 168 (Del) 5. Golderest Finance (India) Ltd. vs. DCIT, (2006) 105 TTJ 926 (Mum) 6. CIT vs. Pawan Kumar Garg, (2011) 334 ITR 240 6.1.11. Learned Counsel for the Assessee, therefore, submitted that since no information cou…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 437/DEL/2017[2009-10]Status: DisposedITAT Delhi01 Jun 2021AY 2009-10

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…7 to 432/Del./2017 & ITA.Nos.434 to 439/Del./2017 Late Shri Bhushan Lal Sawhney through his L.R./ Wife Smt. Sneh Lata Sawhney, New Delhi. Late D.T.S. Rao through L/H D.S. Manjunath 1. vs.Asstt. CIT, (2007) 106 ITD 570 (Bang) 2. Rakesh Sarin vs. DCIT, (201 1) 333 ITR 451 (Mad) 3. S.K. Katyal through L/H Mrs. Ranjana Katyal vs. DCIT, (2007) 111 TTJ 0008 (Del) 4. CIT vs. S.K. Katyal, (2009) 308 ITR 168 (Del) 5. Golderest Finance (India) Ltd. vs. DCIT, (2006) 105 TTJ 926 (Mum) 6. CIT vs. Pawan Kumar Garg, (2011) 334 ITR 240 6.1.11. Learned Counsel for the Assessee, therefore, submitted that since no information cou…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 436/DEL/2017[2008-09]Status: DisposedITAT Delhi01 Jun 2021AY 2008-09

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…7 to 432/Del./2017 & ITA.Nos.434 to 439/Del./2017 Late Shri Bhushan Lal Sawhney through his L.R./ Wife Smt. Sneh Lata Sawhney, New Delhi. Late D.T.S. Rao through L/H D.S. Manjunath 1. vs.Asstt. CIT, (2007) 106 ITD 570 (Bang) 2. Rakesh Sarin vs. DCIT, (201 1) 333 ITR 451 (Mad) 3. S.K. Katyal through L/H Mrs. Ranjana Katyal vs. DCIT, (2007) 111 TTJ 0008 (Del) 4. CIT vs. S.K. Katyal, (2009) 308 ITR 168 (Del) 5. Golderest Finance (India) Ltd. vs. DCIT, (2006) 105 TTJ 926 (Mum) 6. CIT vs. Pawan Kumar Garg, (2011) 334 ITR 240 6.1.11. Learned Counsel for the Assessee, therefore, submitted that since no information cou…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 435/DEL/2017[2007-08]Status: DisposedITAT Delhi01 Jun 2021AY 2007-08

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…7 to 432/Del./2017 & ITA.Nos.434 to 439/Del./2017 Late Shri Bhushan Lal Sawhney through his L.R./ Wife Smt. Sneh Lata Sawhney, New Delhi. Late D.T.S. Rao through L/H D.S. Manjunath 1. vs.Asstt. CIT, (2007) 106 ITD 570 (Bang) 2. Rakesh Sarin vs. DCIT, (201 1) 333 ITR 451 (Mad) 3. S.K. Katyal through L/H Mrs. Ranjana Katyal vs. DCIT, (2007) 111 TTJ 0008 (Del) 4. CIT vs. S.K. Katyal, (2009) 308 ITR 168 (Del) 5. Golderest Finance (India) Ltd. vs. DCIT, (2006) 105 TTJ 926 (Mum) 6. CIT vs. Pawan Kumar Garg, (2011) 334 ITR 240 6.1.11. Learned Counsel for the Assessee, therefore, submitted that since no information cou…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 434/DEL/2017[2006-07]Status: DisposedITAT Delhi01 Jun 2021AY 2006-07

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…7 to 432/Del./2017 & ITA.Nos.434 to 439/Del./2017 Late Shri Bhushan Lal Sawhney through his L.R./ Wife Smt. Sneh Lata Sawhney, New Delhi. Late D.T.S. Rao through L/H D.S. Manjunath 1. vs.Asstt. CIT, (2007) 106 ITD 570 (Bang) 2. Rakesh Sarin vs. DCIT, (201 1) 333 ITR 451 (Mad) 3. S.K. Katyal through L/H Mrs. Ranjana Katyal vs. DCIT, (2007) 111 TTJ 0008 (Del) 4. CIT vs. S.K. Katyal, (2009) 308 ITR 168 (Del) 5. Golderest Finance (India) Ltd. vs. DCIT, (2006) 105 TTJ 926 (Mum) 6. CIT vs. Pawan Kumar Garg, (2011) 334 ITR 240 6.1.11. Learned Counsel for the Assessee, therefore, submitted that since no information cou…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 432/DEL/2017[2011-12]Status: DisposedITAT Delhi01 Jun 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…7 to 432/Del./2017 & ITA.Nos.434 to 439/Del./2017 Late Shri Bhushan Lal Sawhney through his L.R./ Wife Smt. Sneh Lata Sawhney, New Delhi. Late D.T.S. Rao through L/H D.S. Manjunath 1. vs.Asstt. CIT, (2007) 106 ITD 570 (Bang) 2. Rakesh Sarin vs. DCIT, (201 1) 333 ITR 451 (Mad) 3. S.K. Katyal through L/H Mrs. Ranjana Katyal vs. DCIT, (2007) 111 TTJ 0008 (Del) 4. CIT vs. S.K. Katyal, (2009) 308 ITR 168 (Del) 5. Golderest Finance (India) Ltd. vs. DCIT, (2006) 105 TTJ 926 (Mum) 6. CIT vs. Pawan Kumar Garg, (2011) 334 ITR 240 6.1.11. Learned Counsel for the Assessee, therefore, submitted that since no information cou…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 431/DEL/2017[2010-11]Status: DisposedITAT Delhi01 Jun 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…7 to 432/Del./2017 & ITA.Nos.434 to 439/Del./2017 Late Shri Bhushan Lal Sawhney through his L.R./ Wife Smt. Sneh Lata Sawhney, New Delhi. Late D.T.S. Rao through L/H D.S. Manjunath 1. vs.Asstt. CIT, (2007) 106 ITD 570 (Bang) 2. Rakesh Sarin vs. DCIT, (201 1) 333 ITR 451 (Mad) 3. S.K. Katyal through L/H Mrs. Ranjana Katyal vs. DCIT, (2007) 111 TTJ 0008 (Del) 4. CIT vs. S.K. Katyal, (2009) 308 ITR 168 (Del) 5. Golderest Finance (India) Ltd. vs. DCIT, (2006) 105 TTJ 926 (Mum) 6. CIT vs. Pawan Kumar Garg, (2011) 334 ITR 240 6.1.11. Learned Counsel for the Assessee, therefore, submitted that since no information cou…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 430/DEL/2017[2009-10]Status: DisposedITAT Delhi01 Jun 2021AY 2009-10

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…7 to 432/Del./2017 & ITA.Nos.434 to 439/Del./2017 Late Shri Bhushan Lal Sawhney through his L.R./ Wife Smt. Sneh Lata Sawhney, New Delhi. Late D.T.S. Rao through L/H D.S. Manjunath 1. vs.Asstt. CIT, (2007) 106 ITD 570 (Bang) 2. Rakesh Sarin vs. DCIT, (201 1) 333 ITR 451 (Mad) 3. S.K. Katyal through L/H Mrs. Ranjana Katyal vs. DCIT, (2007) 111 TTJ 0008 (Del) 4. CIT vs. S.K. Katyal, (2009) 308 ITR 168 (Del) 5. Golderest Finance (India) Ltd. vs. DCIT, (2006) 105 TTJ 926 (Mum) 6. CIT vs. Pawan Kumar Garg, (2011) 334 ITR 240 6.1.11. Learned Counsel for the Assessee, therefore, submitted that since no information cou…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 429/DEL/2017[2008-09]Status: DisposedITAT Delhi01 Jun 2021AY 2008-09

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…7 to 432/Del./2017 & ITA.Nos.434 to 439/Del./2017 Late Shri Bhushan Lal Sawhney through his L.R./ Wife Smt. Sneh Lata Sawhney, New Delhi. Late D.T.S. Rao through L/H D.S. Manjunath 1. vs.Asstt. CIT, (2007) 106 ITD 570 (Bang) 2. Rakesh Sarin vs. DCIT, (201 1) 333 ITR 451 (Mad) 3. S.K. Katyal through L/H Mrs. Ranjana Katyal vs. DCIT, (2007) 111 TTJ 0008 (Del) 4. CIT vs. S.K. Katyal, (2009) 308 ITR 168 (Del) 5. Golderest Finance (India) Ltd. vs. DCIT, (2006) 105 TTJ 926 (Mum) 6. CIT vs. Pawan Kumar Garg, (2011) 334 ITR 240 6.1.11. Learned Counsel for the Assessee, therefore, submitted that since no information cou…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 428/DEL/2017[2007-08]Status: DisposedITAT Delhi01 Jun 2021AY 2007-08

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…7 to 432/Del./2017 & ITA.Nos.434 to 439/Del./2017 Late Shri Bhushan Lal Sawhney through his L.R./ Wife Smt. Sneh Lata Sawhney, New Delhi. Late D.T.S. Rao through L/H D.S. Manjunath 1. vs.Asstt. CIT, (2007) 106 ITD 570 (Bang) 2. Rakesh Sarin vs. DCIT, (201 1) 333 ITR 451 (Mad) 3. S.K. Katyal through L/H Mrs. Ranjana Katyal vs. DCIT, (2007) 111 TTJ 0008 (Del) 4. CIT vs. S.K. Katyal, (2009) 308 ITR 168 (Del) 5. Golderest Finance (India) Ltd. vs. DCIT, (2006) 105 TTJ 926 (Mum) 6. CIT vs. Pawan Kumar Garg, (2011) 334 ITR 240 6.1.11. Learned Counsel for the Assessee, therefore, submitted that since no information cou…

Sh. Bhushan Lal Sawhney, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the Assessee are allowed

ITA 427/DEL/2017[2006-07]Status: DisposedITAT Delhi01 Jun 2021AY 2006-07

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

For Appellant: Shri Somil Aggarwal, AdvocateFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 132(4)Section 153ASection 271(1)(c)

…7 to 432/Del./2017 & ITA.Nos.434 to 439/Del./2017 Late Shri Bhushan Lal Sawhney through his L.R./ Wife Smt. Sneh Lata Sawhney, New Delhi. Late D.T.S. Rao through L/H D.S. Manjunath 1. vs.Asstt. CIT, (2007) 106 ITD 570 (Bang) 2. Rakesh Sarin vs. DCIT, (201 1) 333 ITR 451 (Mad) 3. S.K. Katyal through L/H Mrs. Ranjana Katyal vs. DCIT, (2007) 111 TTJ 0008 (Del) 4. CIT vs. S.K. Katyal, (2009) 308 ITR 168 (Del) 5. Golderest Finance (India) Ltd. vs. DCIT, (2006) 105 TTJ 926 (Mum) 6. CIT vs. Pawan Kumar Garg, (2011) 334 ITR 240 6.1.11. Learned Counsel for the Assessee, therefore, submitted that since no information cou…

CIT, (2007) 106 ITD 570 (Bang) 2. Rakesh Sarin v. DCIT, (201 1) (333 ITR 451) — Cited in 12 Judgments | BharatTax