CIT v. Dalumal Shyamumal

276 ITR 62High Court2005#6321 most cited

What is CIT v. Dalumal Shyamumal authority for?

An assessment order passed against a deceased assessee without bringing their legal representative on record is a nullity, and the appellate authority should direct the Assessing Officer to comply with Section 159 of the Income Tax Act, 1961, before passing a fresh order.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v Dalumal Shyamumal · section 159 · deceased assessee · legal representative · assessment order nullity · Assessing Officer duty · Income Tax Act 1961

Sections most often in play

Section 144Section 147Section 159Section 162Section 167Section 161Section 69ASection 132

Issues it is cited on

section 2(29)section 159section 167section 161section 2(11)legal representativesection 269sssection 2(22)section 16section 271ddeemed dividendsection 2(22)(e)

Judgments citing CIT v. Dalumal Shyamumal

Dasari Sai Annapurna L/R of Late Dasari Gopi Krishna Reddy, Vijayawada vs. The Assistant Commissioner of Income Tax, Central Circle-2(1), Vijayawada

In the result, the appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 583/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2015-16

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.583/Viz/2025 (िनधा"रण वष"/Assessment Year:2015-16) Dasari Sai Annapurna Vs. Assistant Commissioner L/R Of Late Dasari Gopi Of Income Tax, Krishna Reddy, Central Circle-2(1), Vijayawada. Vijayawada. Pan: Aeipd0990C (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri Mv Prasad, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 27/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 08/07/2025, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 R.W.S 144 R.W.S 144B Of The Income-Tax Act, 1961 (For Short, “Act”), Dated 28/03/2022, For The Assessment Year 2015-16. The 2 Dasai Sai Annapurna L/R Of Late Dasari Gopi Krishna Reddy Vs. Acit

For Appellant: Shri MV Prasad, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(2)Section 147Section 148Section 45Section 54F

…y, it is incumbent on the department to ensure compliance with Section 159 before any order is passed. An analogy can be drawn from the judgment of the Hon’ble High Court of Madhya Pradesh in the case of Commissioner of Income Tax Vs. Dalumal Shyamumal (2005) 276 ITR 62 (MP). The Hon’ble High Court had observed that, as the A.O. had framed the assessment in the name of the assessee (since deceased), therefore, the assessment so framed was a nullity. However, the Hon’ble High Court was of the view that once the assessment order was held to be a nullity, then the Tribunal should have given a consequential direction…

Deputy Commissioner of Income Tax, Jhandewalan, Delhi vs. Nimit Kumar Sachdeva, New Delhi

In the result, all the eight appeals of the Revenue in ITA Nos

ITA 3089/DEL/2023[2017-18]Status: DisposedITAT Delhi04 Aug 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ravi Pratap Mall, AdvFor Respondent: Ms. Amisha S. Gupt, CIT- DR
Section 132Section 144Section 159(6)Section 2Section 2(11)Section 2(29)Section 69A

…27. Till date, the Assessing Officer has not brought on record any evidence/finding that could establish that any portion of deceased person's estate was acquired or devolved or inherited by the Appellant. 28. In the case of CIT vs Dalumal Shyamumal (2005) 276 ITR 62 (MP), it was held that "Where an assessee dies, pending any assessment proceedings, it is the duty of the Assessing Officer to ensure compliance of section 159(2) (l.e. bring the legal representative on record) before passing the orders. Hence, the assessment order passed by the Assessing Officer without bringing the legal representative on record…

Deputy Commissioner of Income Tax, Jhandewalan, Delhi vs. Nimit Kumar Sachdeva, New Delhi

In the result, all the eight appeals of the Revenue in ITA Nos

ITA 3088/DEL/2023[2016-17]Status: DisposedITAT Delhi04 Aug 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ravi Pratap Mall, AdvFor Respondent: Ms. Amisha S. Gupt, CIT- DR
Section 132Section 144Section 159(6)Section 2Section 2(11)Section 2(29)Section 69A

…27. Till date, the Assessing Officer has not brought on record any evidence/finding that could establish that any portion of deceased person's estate was acquired or devolved or inherited by the Appellant. 28. In the case of CIT vs Dalumal Shyamumal (2005) 276 ITR 62 (MP), it was held that "Where an assessee dies, pending any assessment proceedings, it is the duty of the Assessing Officer to ensure compliance of section 159(2) (l.e. bring the legal representative on record) before passing the orders. Hence, the assessment order passed by the Assessing Officer without bringing the legal representative on record…

Deputy Commissioner of Income Tax, Jhandewalan, Delhi vs. Nimit Kumar Sachdeva, New Delhi

In the result, all the eight appeals of the Revenue in ITA Nos

ITA 3087/DEL/2023[2015-16]Status: DisposedITAT Delhi04 Aug 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ravi Pratap Mall, AdvFor Respondent: Ms. Amisha S. Gupt, CIT- DR
Section 132Section 144Section 159(6)Section 2Section 2(11)Section 2(29)Section 69A

…27. Till date, the Assessing Officer has not brought on record any evidence/finding that could establish that any portion of deceased person's estate was acquired or devolved or inherited by the Appellant. 28. In the case of CIT vs Dalumal Shyamumal (2005) 276 ITR 62 (MP), it was held that "Where an assessee dies, pending any assessment proceedings, it is the duty of the Assessing Officer to ensure compliance of section 159(2) (l.e. bring the legal representative on record) before passing the orders. Hence, the assessment order passed by the Assessing Officer without bringing the legal representative on record…

Deputy Commissioner of Income Tax, Delhi, Jhandewalan vs. Nimit Kumar Sachdeva, New Delhi

In the result, all the eight appeals of the Revenue in ITA Nos

ITA 3086/DEL/2023[2014-15]Status: DisposedITAT Delhi04 Aug 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ravi Pratap Mall, AdvFor Respondent: Ms. Amisha S. Gupt, CIT- DR
Section 132Section 144Section 159(6)Section 2Section 2(11)Section 2(29)Section 69A

…27. Till date, the Assessing Officer has not brought on record any evidence/finding that could establish that any portion of deceased person's estate was acquired or devolved or inherited by the Appellant. 28. In the case of CIT vs Dalumal Shyamumal (2005) 276 ITR 62 (MP), it was held that "Where an assessee dies, pending any assessment proceedings, it is the duty of the Assessing Officer to ensure compliance of section 159(2) (l.e. bring the legal representative on record) before passing the orders. Hence, the assessment order passed by the Assessing Officer without bringing the legal representative on record…

Dwarampudi Krss Subbireddy L/R of Dwarampudi Ramakrishna Reddy, East Godavari Dist vs. Income Tax Officer, Ward-2, Kakinada

In the result, the appeal is allowed for statistical purposes in terms of our aforesaid observations

ITA 219/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam07 Jul 2025AY 2017-18

Bench: Us:

Section 142(1)Section 144Section 69A

…y, it is incumbent on the department to ensure compliance with Section 159 before any order is passed. An analogy can be drawn from the judgment of the Hon’ble High Court of Madhya Pradesh in the case of Commissioner of Income Tax Vs. Dalumal Shyamumal (2005) 276 ITR 62 (MP). The Hon’ble High Court had observed that as the A.O. had framed the assessment in the name of the assessee (since deceased), therefore, the assessment so framed was a nullity. However, the Hon’ble High Court was of the view that once the assessment order was held to be a nullity, then 9 Dwarampudi K R S S Subbireddy, L/R of Dwarampudi Ramak…

Late Rajasekhar Chelikani, Hyderabad vs. ACIT., Central Cirlce 3(2), Hyderabad

Appeals are dismissed in terms of our aforesaid observations

ITA 154/HYD/2025[2014-2015]Status: DisposedITAT Hyderabad28 Apr 2025AY 2014-2015

Bench: Us:

Section 133ASection 143(1)Section 144Section 147Section 148Section 159Section 2(22)(e)Section 251

…y, it is incumbent on the department to ensure compliance with Section 159 before any order is passed. An analogy can be drawn from the judgment of the Hon'ble High Court of Madhya Pradesh in the case of Commissioner of Income Tax Vs. Dalumal Shyamumal (2005) 276 ITR 62 (MP). The Hon'ble High Court had observed that as the A.O. had framed the assessment in the name of the assessee (since deceased), therefore, the assessment so framed was a nullity. However, the Hon'ble High Court was of the view that once the assessment order was held to be a nullity, then the Tribunal should have given a consequential direction…

Late Rajasekhar Chelikani, Hyderabad vs. ACIT., Central Circle 3(2), Hyderabad

Appeals are dismissed in terms of our aforesaid observations

ITA 149/HYD/2025[2013-2014]Status: DisposedITAT Hyderabad28 Apr 2025AY 2013-2014

Bench: Us:

Section 133ASection 143(1)Section 144Section 147Section 148Section 159Section 2(22)(e)Section 251

…y, it is incumbent on the department to ensure compliance with Section 159 before any order is passed. An analogy can be drawn from the judgment of the Hon'ble High Court of Madhya Pradesh in the case of Commissioner of Income Tax Vs. Dalumal Shyamumal (2005) 276 ITR 62 (MP). The Hon'ble High Court had observed that as the A.O. had framed the assessment in the name of the assessee (since deceased), therefore, the assessment so framed was a nullity. However, the Hon'ble High Court was of the view that once the assessment order was held to be a nullity, then the Tribunal should have given a consequential direction…

Late Rajasekhar Chelikani, Hyderabad vs. ACIT., Central Circle-3(2), Hyderabad

Appeals are dismissed in terms of our aforesaid observations

ITA 148/HYD/2025[2012-2013]Status: DisposedITAT Hyderabad28 Apr 2025AY 2012-2013

Bench: Us:

Section 133ASection 143(1)Section 144Section 147Section 148Section 159Section 2(22)(e)Section 251

…y, it is incumbent on the department to ensure compliance with Section 159 before any order is passed. An analogy can be drawn from the judgment of the Hon'ble High Court of Madhya Pradesh in the case of Commissioner of Income Tax Vs. Dalumal Shyamumal (2005) 276 ITR 62 (MP). The Hon'ble High Court had observed that as the A.O. had framed the assessment in the name of the assessee (since deceased), therefore, the assessment so framed was a nullity. However, the Hon'ble High Court was of the view that once the assessment order was held to be a nullity, then the Tribunal should have given a consequential direction…

Late Rajasekhar Chelikani, Hyderabad vs. ACIT., Central Circle-3(2), Hyderabad

Appeals are dismissed in terms of our aforesaid observations

ITA 147/HYD/2025[2011-2012]Status: DisposedITAT Hyderabad28 Apr 2025AY 2011-2012

Bench: Us:

Section 133ASection 143(1)Section 144Section 147Section 148Section 159Section 2(22)(e)Section 251

…y, it is incumbent on the department to ensure compliance with Section 159 before any order is passed. An analogy can be drawn from the judgment of the Hon'ble High Court of Madhya Pradesh in the case of Commissioner of Income Tax Vs. Dalumal Shyamumal (2005) 276 ITR 62 (MP). The Hon'ble High Court had observed that as the A.O. had framed the assessment in the name of the assessee (since deceased), therefore, the assessment so framed was a nullity. However, the Hon'ble High Court was of the view that once the assessment order was held to be a nullity, then the Tribunal should have given a consequential direction…

DCIT, Circle - 19(1), New Delhi vs. Pranav Vikas India Pvt. Ltd., Delhi

In the result, all the eight appeals of the Revenue in ITA Nos

ITA 3087/DEL/2024[2018-19]Status: HeardITAT Delhi07 Jan 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ravi Pratap Mall, AdvFor Respondent: Ms. Amisha S. Gupt, CIT- DR
Section 132Section 144Section 159(6)Section 2Section 2(11)Section 2(29)Section 69A

…27. Till date, the Assessing Officer has not brought on record any evidence/finding that could establish that any portion of deceased person's estate was acquired or devolved or inherited by the Appellant. 28. In the case of CIT vs Dalumal Shyamumal (2005) 276 ITR 62 (MP), it was held that "Where an assessee dies, pending any assessment proceedings, it is the duty of the Assessing Officer to ensure compliance of section 159(2) (l.e. bring the legal representative on record) before passing the orders. Hence, the assessment order passed by the Assessing Officer without bringing the legal representative on record…

Dy Commissioner of Income Tax, Central Circle 3(3), Central Range-3, Mumbai vs. Shri Navnitlal Ratanji Shah, Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 1919/MUM/2022[2013-2014]Status: DisposedITAT Mumbai31 Jan 2023AY 2013-2014

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Dy. Cit, Central Circle-3(3) Shri Navnitlal Ratanji Shah M-3, 13Th Floor, Eden Hall, Mumbai Vs. Dr. Annie Besant Road, Worli, Mumbai-400 018

For Appellant: Shri Paras S. SavlaFor Respondent: Shri Chetan M. Kacha
Section 142(1)Section 143(1)Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Dy. CIT, Central Circle-3(3) Shri Navnitlal Ratanji Shah M-3, 13th Floor, Eden Hall, Mumbai Vs. Dr. Annie Besant Road, Worli, Mumbai-400 018 PAN/GIR No. AAVPS 0171 R (Appellant) : (Respondent) Assessee by : Shri Paras S. Savla Revenue by : Shri Chetan M. Kacha Date of Hearing : 24.01.2023 Date of Pronouncement : 31.01.2023 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the Revenue, challenging the order of the learned Commissioner of Income Tax (Appeals)-51, Mumbai (‘l…

The DCIT-2(1), Indore vs. Retd. Capt. Vikram Singh (Executor of the Will of Late Smt. Laxmi Kumari), Indore

ITA 450/IND/2016[2009-10]Status: DisposedITAT Indore29 Jul 2022AY 2009-10

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Bhagirath Mal Biyani

For Appellant: Shri Sudhir Sehgal, A.RFor Respondent: 09/06/2022
Section 24B(2)Section 34

…SC); 2. Shaikh Abdul Kadar vs. ITO (1958) 34 ITR 451 (MP); 3. CIT vs. Kumari Prabhavati Gupta & Ors. (1998) 231 ITR 188 (MP); 4. CIT Vs. Fatehlal (1996) 118 ITR 218 (MP); 5. CIT Vs. Amarchand & Shroff (1963) 48 ITR 59 (SC); 6. CIT Vs. Dalumal Shyamumal (2005) 276 ITR 62 (MP); 7. RC Jain (Deed.) Vs. CIT (2005) 273 ITR 384 (Del.); 8. CIT Vs. Motiram (Deed.) Through LH Dharampal 316 ITR 321 (P&H); 9. Rakesh Kumar Mukesh Kumar LH of Late Mohar Singh (2008) 219 CTR (P&H); 10. Late Smt. Laxmi Bai Karanpuria Through LH Rajendra Karanpuria Vs. ACIT (2011) 130 ITD 40 (ITAT, Indore Bench); 5. Learned AR requested that fro…

Late Sh. Raj Kumar Wadhwa Through L/H Smt. Usha Wadhwa, Patiala vs. DCIT, Circle, Patiala

In the result, the above appeal of the assessee is partly allowed

ITA 1335/CHANDI/2019[2008-09]Status: DisposedITAT Chandigarh14 Jun 2021AY 2008-09

Bench: The Appeal Is Finally Heard Or Disposed Off.” 3. Ground No 1 & 4 Being General In Nature Need No Adjudication.

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Ashok Khanna, Addl.CIT
Section 143(1)Section 147Section 148Section 250(6)

…ice dated 1 28.02.2014 and 1E| page of assessment order u/s 143(3) r.w.s 147 as passed in , the name of dead person which is void ab-initio. 18. Further he relied upon the following decisions in support of his above contention: 1) CIT Vs. Dhalumal Shyamumal, 276 ITR 62 (MP) 2) Haryana Gramin Bank (Now Sarva Haryana Gramin Bank) Vs. DCIT, 83 ITR (Trib.) (S.N.) 8(Del.Trib.) 3) B.G. Sharma (Deceased) Vs. ITO, 19. The Ld. DR, on the other hand, relied upon the order of the Ld.CIT(A) stating that the same was only a technical error and which stood corrected in the appellate proceedings. He drew our attention to th…

Surat Lalitha Devi, Saroornagar vs. Income Tax Officer, Ward-9(1), Hyderabad

In the result, appeal of the assessee is partly allowed

ITA 1757/HYD/2019[2011-12]Status: DisposedITAT Hyderabad08 Jan 2021AY 2011-12

Bench: Smt. P. Madhavi Deviassessment Year: 2011-12

For Appellant: Sri K.A. Sai PrasadFor Respondent: Sri Sitarama Rao, DR
Section 148Section 159Section 50C

…fulfilling the conditions for such service or any other person other than the assessee is not proper notice. The learned Counsel further relied upon the judgment of Hon'ble Madhya Pradesh High Court in the case of CIT vs. Dalumal Shyamumal reported in (2005) 276 ITR 62 (MP) wherein it was held that in cases where the assessee dies pending any Page 3 of 7 ITA No 1757 of 2019 Surat Lalitha Devi Hyderabad assessment proceedings, it is the duty of the AO to ensure compliance with section 159(2) of the I.T. Act before any orders are passed and therefore, such assessment has to be nullified. As regards the merits of…

Smt. Rajul Atulkumar Shah L/H. of Late Shri Atulkumar Mansukhlal Shah, Ahmedabad vs. The Income Tax Officer, Ward-7(2), Ahmedabad

In the result, both appeals of the assessee are allowed for statistical purpose

ITA 919/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad16 Nov 2017AY 2009-10

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Ketan H. Shah, ARFor Respondent: Shri Mudit Nagpal, Sr.DR
Section 142(1)Section 143(2)Section 143(3)Section 147Section 159Section 271(1)(c)

…d to do so, and therefore, the assessment order ITA No.918 AND 919/Ahd/2014 3 is a nullity and deserves to be quashed. In order to buttress his contention, he relied upon decisions of the Hon’ble Madhya Pradesh High in the case of CIT Vs. Dalumal Shyamulal, 276 ITR 62. He further drew our attention towards the order of the ITAT, Ahmedabad Bench in the case of ITO Vs. Akhter Nooruddinahmed Saiyed reported in 40 CCH 0271 (Ahd)(Trib.). He placed on record copies of both these decisions. 7. On the other hand, the ld.DR pointed out that a perusal of sub-clause (a) of Sub-section (2) and sub-section (3) of Section 1…

Smt. Rajul Atulkumar Shah L/H. of Late Shri Atulkumar Mansukhlal Shah, Ahmedabad vs. The Income Tax Officer, Ward-7(2), Ahmedabad

In the result, both appeals of the assessee are allowed for statistical purpose

ITA 918/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad16 Nov 2017AY 2009-10

Bench: Shri Rajpal Yadav & Shri Amarjit Singh

For Appellant: Shri Ketan H. Shah, ARFor Respondent: Shri Mudit Nagpal, Sr.DR
Section 142(1)Section 143(2)Section 143(3)Section 147Section 159Section 271(1)(c)

…d to do so, and therefore, the assessment order ITA No.918 AND 919/Ahd/2014 3 is a nullity and deserves to be quashed. In order to buttress his contention, he relied upon decisions of the Hon’ble Madhya Pradesh High in the case of CIT Vs. Dalumal Shyamulal, 276 ITR 62. He further drew our attention towards the order of the ITAT, Ahmedabad Bench in the case of ITO Vs. Akhter Nooruddinahmed Saiyed reported in 40 CCH 0271 (Ahd)(Trib.). He placed on record copies of both these decisions. 7. On the other hand, the ld.DR pointed out that a perusal of sub-clause (a) of Sub-section (2) and sub-section (3) of Section 1…

ACIT, Circle-3, Asansol vs. Shyam Sunder Hetamsaria

In the result, the appeal filed by the revenue is treated as allowed for statistical purpose

ITA 1635/KOL/2014[2008-2009]Status: DisposedITAT Kolkata16 Jun 2017AY 2008-2009
For Appellant: Shri Partha Sarathi Paul, CAFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 159Section 159(2)

…he Ld. CIT(A) thus is in the name of dead person and the same has been so passed because the intimation of death of assessee was not given to the Ld. CIT(A) as agreed even by the learned counsel for the assessee. In the case of CIT vs Dalumal Shyamumal (2005) 276 ITR 62, the decision of the Tribunal holding the assessment order passed by the AO against the dead person to be a nullity was upheld by the Hon’ble Madhya Pradesh High. It was further held by the Hon’ble Madhya Pradesh High Court that the Tribunal should have remanded the case to the AO to ensure the compliance of Section 159 of the Income Tax Act, 1961…