CIT v. Rakesh Kumar

313 ITR 305High Court2009#9665 most cited

What is CIT v. Rakesh Kumar authority for?

A notice issued under section 153A of the Income Tax Act to a non-existing or deceased person is invalid in law.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Rakesh Kumar · section 153A · notice to deceased person · invalid notice · assessment proceedings · search and seizure assessment · block assessment · Income Tax Act

Sections most often in play

Section 131Section 132Section 144Section 153ASection 153A r.w.s. 143(3)Section 153CSection 158BCSection 158BD
Read the full judgment

Judgments citing CIT v. Rakesh Kumar

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

…even 9 Estate of Late Shri Ramniklal Rajmal Mehta on merits, the sources have been adequately explained. On behalf of the appellant, reliance is placed on the following decisions: (i) Commissioner of Income-tax, Karnal v. Rakesh Kumar, Mukesh Kumar [2009] 313 ITR 305 (Punjab & Haryana) SLP disposed by the Hon'ble Supreme Court in SLP(C) No. 3623/2009 (ii) Bhupendra Bhikhalal Desai v. Income Tax Officer, Ward [2021] 130 taxmann.com 196 (Gujarat High Court) SLP dismissed by the Hon'ble Supreme Court in SLP(C) No. 13061 of 2021 (iii) Commissioner of Income-tax -VIII, Chennai v. M. Hemanathan [2016] 68 taxmann.…

Deputy Commissioner of Income Tax Central Circle-1(1), Bangalore vs. M/S R R Gold Palace, Bangalore

In the result, the appeal filed by the revenue in ITA

ITA 906/BANG/2018[2011-12]Status: DisposedITAT Bangalore31 Aug 2020AY 2011-12

Bench: Shri G. Manjunatha, Accountantmember & Shri Pavan Kumar Gadale

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 124(3)Section 153ASection 170

…eturn in response to said notice on the ground that notice issued u/s 153A of the Act to a non-existing person or a dead person is invalid in the eyes of law. In this regard, he has relied upon the following judicial precedents: 1. CIT Vs. Rakesh Kumar (2009) 313 ITR 305 (P&H) ITA Nos.903, 905, 906 & CO Nos.55, 57 & 58/Bang/2018 M/s. R.R. Gold Palace, Bengaluru Page 19 of 25 2. Spice Infotainment Ltd. Vs. CIT (2012) 247 CTR (Del) 500 3. CIT and another Vs. Intel Technology India Pvt. Ltd. (2016) 380 ITR 272 (Karn) 4. BDR Builders and Developers Pvt. Ltd. ACIT (2017) 397 ITR 529 (Del) 5. Nahar Enterprises, Mumba…

Deputy Commissioner of Income Tax Central Circle-1(1), Bangalore vs. M/S R R Gold Palace, Bangalore

In the result, the appeal filed by the revenue in ITA

ITA 903/BANG/2018[2008-09]Status: DisposedITAT Bangalore31 Aug 2020AY 2008-09

Bench: Shri G. Manjunatha, Accountantmember & Shri Pavan Kumar Gadale

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 124(3)Section 153ASection 170

…eturn in response to said notice on the ground that notice issued u/s 153A of the Act to a non-existing person or a dead person is invalid in the eyes of law. In this regard, he has relied upon the following judicial precedents: 1. CIT Vs. Rakesh Kumar (2009) 313 ITR 305 (P&H) ITA Nos.903, 905, 906 & CO Nos.55, 57 & 58/Bang/2018 M/s. R.R. Gold Palace, Bengaluru Page 19 of 25 2. Spice Infotainment Ltd. Vs. CIT (2012) 247 CTR (Del) 500 3. CIT and another Vs. Intel Technology India Pvt. Ltd. (2016) 380 ITR 272 (Karn) 4. BDR Builders and Developers Pvt. Ltd. ACIT (2017) 397 ITR 529 (Del) 5. Nahar Enterprises, Mumba…

Deputy Commissioner of Income Tax Central Circle-1(1), Bangalore vs. M/S R R Gold Palace, Bangalore

In the result, the appeal filed by the revenue in ITA

ITA 905/BANG/2018[2010-11]Status: DisposedITAT Bangalore31 Aug 2020AY 2010-11

Bench: Shri G. Manjunatha, Accountantmember & Shri Pavan Kumar Gadale

For Appellant: Shri V. Srinivasan, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 124(3)Section 153ASection 170

…eturn in response to said notice on the ground that notice issued u/s 153A of the Act to a non-existing person or a dead person is invalid in the eyes of law. In this regard, he has relied upon the following judicial precedents: 1. CIT Vs. Rakesh Kumar (2009) 313 ITR 305 (P&H) ITA Nos.903, 905, 906 & CO Nos.55, 57 & 58/Bang/2018 M/s. R.R. Gold Palace, Bengaluru Page 19 of 25 2. Spice Infotainment Ltd. Vs. CIT (2012) 247 CTR (Del) 500 3. CIT and another Vs. Intel Technology India Pvt. Ltd. (2016) 380 ITR 272 (Karn) 4. BDR Builders and Developers Pvt. Ltd. ACIT (2017) 397 ITR 529 (Del) 5. Nahar Enterprises, Mumba…

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)

…pa Shyamsundar Dhumatkar vs. ACIT (W.P.No. 404 of 2019) 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…

ITO, Rohtak vs. Sh. Ram Kumar, Haryana

In the result, the appeal of the Revenue is dismissed

ITA 1632/DEL/2016[2006-07]Status: DisposedITAT Delhi09 Jan 2017AY 2006-07

Bench: Smt Diva Singh

Section 144Section 148Section 149Section 255(4)

…sing Officer would be invalid and void. The assessment framed on the basis of such invalid proceedings will be invalid.” 4.2. Apart from that reliance is also placed upon the following decisions:- 1. CIT vs Rakesh Kumar, Mukesh Kumar L/H of Late Mohar Singh 313 ITR 305 (P&H); 2. Mrs. Veena Vij vs ITO in ITA No.1299/Del/2012 (ITAT/Delhi); 3. Shaikh Abdul Kadar vs ITO reported at 34 ITR 451 (MP.); 4. ITO vs Ganga Prasad Jaiswal reported at 39 ITD 444 (All.); 5. Smt. Kesar Devi vs CIT reported at 321 ITR 344 (Raj.) I.T.A .No.-1632/Del/2016 ITO vs Ram Kumar Page 3 of 3 4.3. Considering the above legal and factual…

ACIT, New Delhi vs. M/S. Balaji Perfumes, Delhi

In the result appeals are dismissed

ITA 509/DEL/2010[2005-06]Status: DisposedITAT Delhi19 Oct 2016AY 2005-06

Bench: Shri G. D. Agrawal & Smt Suchitra Kamblei.T.A .No.-505/Del/2010 (A.Y 2001-02) I.T.A .No.-506/Del/2010 (A.Y 2002-03) I.T.A .No.-507/Del/2010 (A.Y 2003-04) I.T.A .No.-508/Del/2010 (A.Y 2004-05) I.T.A. No.-509/Del/2010 (A.Y. 2005-06)

Section 132(1)Section 143Section 143(2)Section 153A

…ident in his statement recorded on 22.03.2006. As the firm was dissolved it becomes non- existent entity. A search warrant cannot be executed/served on a person who is not in existence. The Hon’ble Punjab and Haryana High Court in case of CIT Vs. Rakesh Kumar 313 ITR 305 issuance of search warrant in the name of dead person itself is against the law of natural justice and no valid assessment could have been made on the strength of such an invalid search warrant. Balaji Perfumes (Firm) and Balaji Perfumes (Prop. Concern) are two different persons as defined u/s 2(31) of the Income Tax Act, 1961. Both are having di…

ACIT, New Delhi vs. M/S. Balaji Perfumes, Delhi

In the result appeals are dismissed

ITA 508/DEL/2010[2004-05]Status: DisposedITAT Delhi19 Oct 2016AY 2004-05

Bench: Shri G. D. Agrawal & Smt Suchitra Kamblei.T.A .No.-505/Del/2010 (A.Y 2001-02) I.T.A .No.-506/Del/2010 (A.Y 2002-03) I.T.A .No.-507/Del/2010 (A.Y 2003-04) I.T.A .No.-508/Del/2010 (A.Y 2004-05) I.T.A. No.-509/Del/2010 (A.Y. 2005-06)

Section 132(1)Section 143Section 143(2)Section 153A

…ident in his statement recorded on 22.03.2006. As the firm was dissolved it becomes non- existent entity. A search warrant cannot be executed/served on a person who is not in existence. The Hon’ble Punjab and Haryana High Court in case of CIT Vs. Rakesh Kumar 313 ITR 305 issuance of search warrant in the name of dead person itself is against the law of natural justice and no valid assessment could have been made on the strength of such an invalid search warrant. Balaji Perfumes (Firm) and Balaji Perfumes (Prop. Concern) are two different persons as defined u/s 2(31) of the Income Tax Act, 1961. Both are having di…

ACIT, New Delhi vs. M/S. Balaji Perfumes, Delhi

In the result appeals are dismissed

ITA 507/DEL/2010[2003-04]Status: DisposedITAT Delhi19 Oct 2016AY 2003-04

Bench: Shri G. D. Agrawal & Smt Suchitra Kamblei.T.A .No.-505/Del/2010 (A.Y 2001-02) I.T.A .No.-506/Del/2010 (A.Y 2002-03) I.T.A .No.-507/Del/2010 (A.Y 2003-04) I.T.A .No.-508/Del/2010 (A.Y 2004-05) I.T.A. No.-509/Del/2010 (A.Y. 2005-06)

Section 132(1)Section 143Section 143(2)Section 153A

…ident in his statement recorded on 22.03.2006. As the firm was dissolved it becomes non- existent entity. A search warrant cannot be executed/served on a person who is not in existence. The Hon’ble Punjab and Haryana High Court in case of CIT Vs. Rakesh Kumar 313 ITR 305 issuance of search warrant in the name of dead person itself is against the law of natural justice and no valid assessment could have been made on the strength of such an invalid search warrant. Balaji Perfumes (Firm) and Balaji Perfumes (Prop. Concern) are two different persons as defined u/s 2(31) of the Income Tax Act, 1961. Both are having di…

ACIT, New Delhi vs. M/S. Balaji Perfumes, Delhi

In the result appeals are dismissed

ITA 506/DEL/2010[2002-03]Status: DisposedITAT Delhi19 Oct 2016AY 2002-03

Bench: Shri G. D. Agrawal & Smt Suchitra Kamblei.T.A .No.-505/Del/2010 (A.Y 2001-02) I.T.A .No.-506/Del/2010 (A.Y 2002-03) I.T.A .No.-507/Del/2010 (A.Y 2003-04) I.T.A .No.-508/Del/2010 (A.Y 2004-05) I.T.A. No.-509/Del/2010 (A.Y. 2005-06)

Section 132(1)Section 143Section 143(2)Section 153A

…ident in his statement recorded on 22.03.2006. As the firm was dissolved it becomes non- existent entity. A search warrant cannot be executed/served on a person who is not in existence. The Hon’ble Punjab and Haryana High Court in case of CIT Vs. Rakesh Kumar 313 ITR 305 issuance of search warrant in the name of dead person itself is against the law of natural justice and no valid assessment could have been made on the strength of such an invalid search warrant. Balaji Perfumes (Firm) and Balaji Perfumes (Prop. Concern) are two different persons as defined u/s 2(31) of the Income Tax Act, 1961. Both are having di…

ACIT, New Delhi vs. M/S. Balaji Perfumes, Delhi

In the result appeals are dismissed

ITA 505/DEL/2010[2001-02]Status: DisposedITAT Delhi19 Oct 2016AY 2001-02

Bench: Shri G. D. Agrawal & Smt Suchitra Kamblei.T.A .No.-505/Del/2010 (A.Y 2001-02) I.T.A .No.-506/Del/2010 (A.Y 2002-03) I.T.A .No.-507/Del/2010 (A.Y 2003-04) I.T.A .No.-508/Del/2010 (A.Y 2004-05) I.T.A. No.-509/Del/2010 (A.Y. 2005-06)

Section 132(1)Section 143Section 143(2)Section 153A

…ident in his statement recorded on 22.03.2006. As the firm was dissolved it becomes non- existent entity. A search warrant cannot be executed/served on a person who is not in existence. The Hon’ble Punjab and Haryana High Court in case of CIT Vs. Rakesh Kumar 313 ITR 305 issuance of search warrant in the name of dead person itself is against the law of natural justice and no valid assessment could have been made on the strength of such an invalid search warrant. Balaji Perfumes (Firm) and Balaji Perfumes (Prop. Concern) are two different persons as defined u/s 2(31) of the Income Tax Act, 1961. Both are having di…