CIT v. Prabhawati Gupta

231 ITR 188High Court1998#7776 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 147Section 132Section 144Section 159Section 2(11)Section 2(29)Section 271DSection 271E

Issues it is cited on

section 2(29)section 167section 161section 2(11)section 159legal representativesection 269sssection 16section 271dsection 269section 26incriminating material

Judgments citing CIT v. Prabhawati Gupta

RJKUMAR VALECHA L/H OF LATE SHRI GHANSHYAM DAS VALECHA,JABALPUR vs. DCIT CIRCLE 2(1), JABAPUR

ITA 176/JAB/2024[2012-13]Status: DisposedITAT Jabalpur27 Feb 2026AY 2012-13

Bench: Shri Kul Bharat & Shri, Anadee Nath Misshraassessment Year: 2012-13 Rajkumar Valecha L/H Of Late V. Dcit Circle-2(1) Shri Ghanshyam Das Valecha Annexue Building Napier S-736/1-4 Mahavir Complex, Town-482001. Russal Chowk-482001. Pan:Abjpv5609E (Appellant) (Respondent) Appellant By: Shri G. N. Purohit, Sr. Advocate Respondent By: Shri Rahul Padha, Jc-2 Date Of Hearing: 11 02 2026 Date Of Pronouncement: 27 02 2026 O R D E R

For Appellant: Shri G. N. Purohit, Sr. AdvocateFor Respondent: Shri Rahul Padha, JC-2
Section 143(1)Section 144BSection 147Section 148Section 153(2)Section 50

…d AO have eared in law and facts of the case in farming the assessment order in the name of dead person and CIT(A) upholding the validity of such order ignoring the judgment of jurisdictional High Court in the case of CIT V/s Prabhawati Gupta and others (1998)231 ITR 188 (M.P.). The order is void ab intio should be annulled. 2. The learned CIT (A) has framed the appeal order in the name of a dead person is a nullity should be quashed. 3. The assessment order framed under section 147 read with section 144B of the Income Tax Act on 25/10/2021 is barred by limitation in view of the section 153(2) ought to have been…

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

…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 was not justified." 29. In the case of the CIT v Prabhawati Gupta (1998) 231 ITR 188 (MP), it was held that "In case of death of the assessee before proceedings for assessment are completed, legal representatives must be brought on record otherwise the assessment is void ab initio.' 30. In the case of C. Naveen Kumar vs. ITO reported in [2019] 108 taxmann.com 219 (Madras) the court has held that, wherein assessee did not inherit…

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

…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 was not justified." 29. In the case of the CIT v Prabhawati Gupta (1998) 231 ITR 188 (MP), it was held that "In case of death of the assessee before proceedings for assessment are completed, legal representatives must be brought on record otherwise the assessment is void ab initio.' 30. In the case of C. Naveen Kumar vs. ITO reported in [2019] 108 taxmann.com 219 (Madras) the court has held that, wherein assessee did not inherit…

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

…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 was not justified." 29. In the case of the CIT v Prabhawati Gupta (1998) 231 ITR 188 (MP), it was held that "In case of death of the assessee before proceedings for assessment are completed, legal representatives must be brought on record otherwise the assessment is void ab initio.' 30. In the case of C. Naveen Kumar vs. ITO reported in [2019] 108 taxmann.com 219 (Madras) the court has held that, wherein assessee did not inherit…

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

…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 was not justified." 29. In the case of the CIT v Prabhawati Gupta (1998) 231 ITR 188 (MP), it was held that "In case of death of the assessee before proceedings for assessment are completed, legal representatives must be brought on record otherwise the assessment is void ab initio.' 30. In the case of C. Naveen Kumar vs. ITO reported in [2019] 108 taxmann.com 219 (Madras) the court has held that, wherein assessee did not inherit…

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

…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 was not justified." 29. In the case of the CIT v Prabhawati Gupta (1998) 231 ITR 188 (MP), it was held that "In case of death of the assessee before proceedings for assessment are completed, legal representatives must be brought on record otherwise the assessment is void ab initio.' 30. In the case of C. Naveen Kumar vs. ITO reported in [2019] 108 taxmann.com 219 (Madras) the court has held that, wherein assessee did not inherit…

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)

…artment that Sh. Virbhadra Singh had died on 08.07.2021 2. The order 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 Vir…

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

…CIT(A) in the name of the dead person and it is a settled law that 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 circums…

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

…name of the dead person is void abi-nitio. We find support 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…

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

…deceased, Sh. Amrit Paul Goyal on 15.09.2018 thus, the order as passed 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 Am…

SUDEEP PANDYA L/H LLA JAYESH PANDEYA,CHHINDWARA vs. PR.COMMISSIONER OF INCOME TAX, JABALPUR

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

ITA 36/JAB/2022[2017-18]Status: DisposedITAT Jabalpur17 Oct 2023AY 2017-18

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalesudeep Pandya L/H, Vs. Pr.Cit, Smt.Ila Jayesh Centralrevenuebuilding, Pandya, Napier Town, 14-15 Patni Jabalpur-482002, Complex, Madhya Pradesh. Parasiya Road, Chhindwara-480001 Madhya Pradesh. Pan/Gir No. : Ahkpp7408G Appellant .. Respondent Assessee By : Shri G.N Purohit.Sr.Adv & Smt.Uma Parashar. Adv.Ar Respondent By : Shri Saad Kidwai.Cit-Dr Date Of Hearing 21.09.2023 Date Of Pronouncement 12.10.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Principal Commissioner Of Income Tax (Pr.Cit) Jabalpur Passed U/Sec 263 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal: Sudeep Pandya L/H Ila Jayesh Pandya Jabalpur. 1 The Learned Pcit Has Erred In Law & On Facts Of The Case In Passing An Order Under Section 263 Against A Dead Person, The Notice Of Hearing Where Issued In The Name Of Deceased & Were Not Served On The Legal Here The Order Passed Under Section 263 Is Illegal Without Jurisdiction & Void Ab-Intio Same Should Be Placed Into Toto.

For Appellant: Shri G.N Purohit.Sr.Adv &For Respondent: Shri Saad Kidwai.CIT-DR
Section 10Section 133ASection 143(3)Section 263Section 68

…med in the name of deceases person is illegal. The entire assessment should be annulled” in Form.No.35 appeal to the CIT(A), which is not disputed. We find the Hon’ble High Court of Madhya Pradesh in the case of CIT Vs. Kumari Prabhawati Gupta and Ors, [1998] 231 ITR 188 (MP) has observed as under: “2. The brief facts giving rise to this reference are thus: The assessee, the late H. Gupta, died on 28th Oct., 1976, and the ITO, Jabalpur, completed the assessment f the year 1970-71 on 24th March, 1977, on an income of Rs. 45,000 witho impleading the legal representatives of the assessee. Aggrieved against the orde…

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

…Bhanwari Devi and, thus, the order as passed by the Ld. CIT(A) in the name 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…

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

…AR on 19.08.2014 and requested the AO to drop the proceedings and following case laws were also quoted: 1. ITO vs. Ramprasad & Ors. (1972) 86 ITR 145 (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&…

USHABEN M. KANTHARIA L/H OF LATE HANSABEN L. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-5(2),, SURAT

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 2389/AHD/2014[2010-11]Status: DisposedITAT Surat30 Sept 2019AY 2010-11

Bench: Shri Amarjit Singh, Jm & Shri O.P.Meena, Am Hansaben L. Patel Ito, Ward-5(2) Surat. Through Her Legal, Heir Ushaben M. Kantharia, A-4 Jeevandeep Flats, Opp. Kadampalli Society, Timaliyawad, Nanpura, Surat. Pan/Gir No.Auvpp6911G Appellant) .. Respondent) Assessee By Shri Mihir M. Shah Revenue By Shri B. P. K. Panda (Sr. Dr)

Section 10(38)Section 142(1)Section 143(1)Section 143(2)Section 28Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI AMARJIT SINGH, JM & SHRI O.P.MEENA, AM Hansaben L. Patel ITO, Ward-5(2) Surat. Through Her Legal, Heir Ushaben M. Kantharia, A-4 Jeevandeep Flats, Opp. Kadampalli Society, Timaliyawad, Nanpura, Surat. PAN/GIR No.AUVPP6911G Appellant) .. Respondent) Assessee by Shri Mihir M. Shah Revenue by Shri B. P. K. Panda (Sr. DR) Date of Hearing 24/09/2019 Date of Pronouncement 30/09/2019 O R D E R PER AMARJIT SINGH (J.M): The assessee has filed the present appeal against the order dated 03.06.2014 passed by the Commissioner of Income Tax (Appeals) –Majur…

CIT v. Prabhawati Gupta (231 ITR 188) — Cited in 14 Judgments | BharatTax