CIT v. Kumari Prabhawati Gupta

325 ITR 563High Court2010#11492 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(2)Section 143(3)Section 2(31)Section 2(7)

Issues it is cited on

personsection 148nfac

Judgments citing CIT v. Kumari Prabhawati Gupta

Lata Vikram Punvani Through Tehmina Punvani Leagl Heir, Lucknow vs. ITO-5(3), Lucknow

In the result, the appeal of the assessee stands allowed

ITA 573/LKW/2024[2017-18]Status: DisposedITAT Lucknow12 Jun 2025AY 2017-18

Bench: Shri Anadee Nath Misshra

Section 143(2)Section 143(3)Section 2

…ai Rajpura [2020] 114 taxmann.com 482 (SC). This view is further in conformity with order of Hon'ble Allahabad High Court, which is the jurisdictional High Court, I.T.A. No.573/Lkw/2024 Assessment Year:2017-18 4 in the case of CIT vs. Suresh Chandra Jaiswal 325 ITR 563 (Allahabad). Moreover, in the case of ACIT vs. Fakhruddin Taiyebali Padaria [2025] 171 taxmann.com 93 (Mumbai-Trib.), it was held by Mumbai Bench of Income Tax Appellate Tribunal that once an assessee is dead, no valid assessment or reassessment can be made in the name of the deceased. In view of the foregoing discussion and respectfully followin…

Sh. Virbhadra Singh Through L/H Smt. Pratibha Singh, Shimla vs. DCIT, Circle, Shimla

In the result, the appeal is allowed

ITA 148/CHANDI/2023[2009-10]Status: DisposedITAT Chandigarh25 Sept 2024AY 2009-10

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 148/Chd/2023 "नधा"रण वष" / Assessment Year : 2009-10 Virbhadra Singh, Vs. The Dcit, Circle Through Legal Heir बनाम Shimla Smt. Pratibha Singh Of Late Shri Virbhadra Singh, Holly Lodge, Jakhoo, Shimla-171001 "थायी लेखा सं./Pan No: Alrps 6513N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hering ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 24.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 25.09.2024 आदेश/Order Per Krinwant Sahay, A.M.:

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Section 148Section 151(1)

…rder as passed in the name of dead person is Void ab-initio in view of following case laws :- i) Shaikh Abdul Kadar Vs ITO (1958) 34 ITR 451 (MP High Court) ii) CIT Vs Kumari Prabhawati Gupta, 231 ITR 188 (All. High Court) iii) CIT Vs Suresh Chandra Jaiswal 325 ITR 563 (All.)" 4. At the very outset, the ld. Counsel for the Assessee submitted that the order passed by the ld. CIT(A), NFAC was in the name of deceased / dead person, therefore, it is bad in law and void ab initio. He has also submitted that it was known to the Department that Shri Virbhadra Singh had died on 8.7.2021, still then the order was passe…

Ankur Chabra Legal Heir Late Sh. Rajesh Chabra Prop. Ms Roshan Lal and Sons Moti Nagar, Ludhiana, Punjab vs. The Income Tax Officer Ward 1(3), Ludhiana, Punjab

In the result, the appeal of the assessee is allowed

ITA 310/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh28 Aug 2024AY 2017-2018

Bench: The Hon'Ble

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Danish Abdullah, JCIT, Sr. DR
Section 271A

…t no order could be passed in the name of the dead person as per the judgment in the case of: i) Shaikh Abdul Kadar vs. ITO (1985) 34 ITR 450 (MP High Court) ii) CIT vs. Kumari Prabhawati Gupta 231 ITR 188 (All. High Court) iii) CIT vs. Suresh Chandra Jaiswal 325 ITR 563 (All.) 3. That the Ld. CIT(A) has failed to appreciate that the quantum appeal was pending before the Hon'ble ITAT and, as such, the proceedings for levy of penalty u/s 271AAC could have been kept pending. 4. That the confirmation of levy of penalty is against the facts and circumstances of the case. 5. That the appellant craves leave to add, am…

Late Sh. Rajesh Chabra Legal Heir Ankur Chhabra, Punjab vs. Income Tax Officer 1(3) Ludhiana, Punjab

In the result, appeal is allowed

ITA 22/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh14 Aug 2024AY 2017-2018

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 22/Chd/2024 "नधा"रण वष" / Assessment Year : 2017-18 Late Shri Rajesh Chabra, Vs. Ito 1(3), Legal Heir Ankur Chhabra, बनाम Ludhiana Prop. M/S Roshan Lal & Sons, Moti Nagar, Ludhiana 141009 "थायी लेखा सं./Pan No: Aaupc1499D अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate Sराज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Jcit , Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 13.08.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 14.08.2024 आदेश/Order Per Dr. Krinwant Sahay, A.M.: The Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 21.12.2023 Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, JCIT , Sr.DR
Section 148

…from the following judgements: i) Shaikh Abdul Kadar Vs ITO (1958) 34 ITR 451 (MP High Court) 22-Chd-2024 – Late Shri Rajesh Chabra L/h Ankur Chhabra, Ludhiana 5 ii) CIT Vs Kumari Prabhawati Gupta, 231 ITR 188 (All. High Court) CIT Vs Suresh Chandra Jaiswal 325 ITR 563 (All).” iii) 6. We have also considered the various judicial pronouncements and orders brought on record by the ld. counsel of the Assessee and we are of this considered view that the appeal before the ld. CIT(A) was filed by Shri Ankur Chhabra, Legal Heir of late Shri Rajesh Chabra but the order passed by the ld. CIT(A) dated. 21.12.2023 has be…

Amrit Paul Goyal Through Legal Heir Neelam Goyal, Mansa vs. DCIT, CC-1, Ludhiana

The appeal of the assessee is allowed

ITA 329/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh04 Jan 2024AY 2018-19

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT-DR
Section 115BSection 142(1)Section 263

…assed by the Ld. PCIT in the name of dead person void abinitio as per the following judgments : i) Shaikh Abdul Kadar Vs ITO (1958) 34 ITR 451 (MP High Court) ii) CIT Vs Kumari Prabhawati Gupta, 231 ITR 188 (All. High Court) iii) CIT Vs Suresh Chandra Jaiswal 325 ITR 563 (All).” The facts of the case are that as per Death Certificate 6. on record, the assessee expired on 12.07.2018 after the passing of the ld. PCIT (Central) Ludhiana’s order dated 31.03.2023. The present appeal was filed on 23.05.2023 by Smt. Neelam Goyal, as Legal Heir of Shri Amarit Paul Goyal, Prop. M/s Amrit Nursing Home. The return of inc…

Late Shri Motilal Hastimalji Bothra Through His L/H Smt. Bhanwari Devi, Mumbai vs. The Income Tax Officer Ward-19(2)(3), Mumbai

In the result, the appeal by the assessee is allowed

ITA 2316/MUM/2023[2010-11]Status: DisposedITAT Mumbai16 Oct 2023AY 2010-11

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Smt. Mahita Nair
Section 147Section 148Section 151Section 250

…e of deceased person deserves to be quashed in view of various judgements as under:- i). Shaikh Abdul Kadar Vs ITO (1958) 34 ITR 451 (MP High Court); ii). CIT Vs Kumari Prabhawati Gupta, 231 ITR 188 (Allahabad High Court); iii). CIT Vs. Suresh Chandra Jaiswal 325 ITR 563 (All). 2. Notwithstanding the above said facts, it is submitted that no notice of hearing was received by the Legal heir due to deactivation of PAN of the assessee and, as such, no notice was even served through speed post and in the order of Hon'ble ITAT, it has been taken note of by the Ld. CIT(A), that there is clear and complete address of th…

Late Mr. Shankar Mukund Shenai Through His Legal Heir Sangeetha Samir Koppikar, Mum vs. ITO-23(3)(3), Mum

In the result, the appeal filed by the assessee is allowed

ITA 3241/MUM/2022[2009-10]Status: DisposedITAT Mumbai29 May 2023AY 2009-10

Bench: Shri Aby T.Varkey, Jm & Shri Om Prakash Kant, Am आयकरअपीलसं/I.T.A. No.3241/Mum/2022 (निर्धारणवर्ा/Assessment Year: 2009-10) बिधम Late Shri Shankar Mukund Income Tax Officer, 23 (3) Shenai (3) Vs. (Through His Legal Heir Room No.108, Sangeetha Samir Koppikar) Matrumandirtardeo, Grant Flat No. 1202, Anish Tower Road Senapatibapat Marg, Next To Mumbai-400 007 Ruparel College Matunga (W) Mumbai-400 018 स्थधयीलेखधसं/.जी. आइ. आर. सं/.Pan/Gir No.Aahps4468D अपीलार्थी / Appellant .. प्रत्यर्थी / Respondent

For Appellant: Shri Puru Jain & Shri RajendrakumarFor Respondent: Shri Anil K. Das
Section 143(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T.VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकरअपीलसं/I.T.A. No.3241/Mum/2022 (निर्धारणवर्ा/Assessment Year: 2009-10) बिधम Late Shri Shankar Mukund Income Tax Officer, 23 (3) Shenai (3) Vs. (Through his Legal Heir Room No.108, Sangeetha Samir Koppikar) MatruMandirTardeo, Grant Flat No. 1202, Anish Tower Road SenapatiBapat Marg, Next to Mumbai-400 007 Ruparel College Matunga (W) Mumbai-400 018 स्थधयीलेखधसं/.जी. आइ. आर. सं/.PAN/GIR No.AAHPS4468D अपीलार्थी / Appellant .. प्रत्यर्थी / Respondent Assessee by: Shri Puru Jain & Shri Rajendrakumar Ja…

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

…ity then in such event consequential direction as contemplated under section 159 of the Act should have been given to Assessing Officer so that proper assessment order could be passed.” In a recent judgment in the case of CIT v. Suresh Chandra Jaiswal [2010] 325 ITR 563 (All.) the Allahabad High Court has made the following observations: “Where the notice under section 148 was addressed to an assessee who was already dead even on the date of issue of notice and the notice was not served upon the legal representatives of the deceased but it was served on munim, the defect in such notice was not cured by section…

Samadhan Krishna Katekar, Raigad vs. ITO WD 3 Panvel, Navi Mumbai

In the result the ground No

ITA 3112/MUM/2017[2008-09]Status: DisposedITAT Mumbai12 Jun 2019AY 2008-09

Bench: Shri Pawan Singh & Shri M. Balaganeshmr. Samadhan Krishna Ito. Ward-3, Katekar, L/H Of Late Krishna Vs. Panvel Range, Trifed Tower, Kathari Katekar, Opp. Khanda Colony, At Dhutum, Taluka-Uran, Navi Mumbai-410206. District-Raigad. Pan: Azrpk4713E Appellant Respondent Appellant By : Mr. Prakash Pandit (Advocate) Respondent By : Shri Satish Rajore (Sr. Dr) Date Of Hearing : 10.06.2019 Date Of Pronouncement :12.06.2019 Order Under Section 254(1)Of Income Tax Act Per Pawan Singh; 1. This Appeal Under Section 253 Of Income Tax Act (Act) Is Directed Against

For Appellant: Mr. Prakash Pandit (Advocate)For Respondent: Shri Satish Rajore (Sr. DR)
Section 132Section 143Section 143(3)Section 147Section 148Section 2(47)Section 253Section 254(1)

…019) dated 05.04.2019, ITO vs. Sikandar Lal Jain (2011) 45 SOT 113(TM), Mrs. Jerbanoo N. Wadia vs. ACIT (39 TTJ (Bom) 138, Rashid Lala vs. ITO (77 Taxman.com 39 (Guj.), CIT vs. Rakesh Kumar, Mukesh Kumar (313 ITR 305 (P&H), CIT vs. Suresh Chandra Jaiswal (325 ITR 563) and ITO vs. Ganga Prasad Jaiswal (39 ITD 444 (All.). 11. On the other hand, the ld. DR for the revenue supported the order of lower authorities. The ld. DR further submits that the appellant/LRs of assessee have not objected about the issuance of notice in the name of dead person. The LR’s of the assessee fully participated in the assessment…

CIT v. Kumari Prabhawati Gupta (325 ITR 563) — Cited in 9 Judgments | BharatTax