CIT v. Sumantbhai C. Munshaw (Decd)

128 ITR 142High Court1981#13117 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also reported as

5 Taxmann 27

Sections most often in play

Section 142(1)Section 148 Section 159 Section 144 Section 147 Section 69A Section 115BBE Section 139(1)

Issues it is cited on

section 159 legal representative service of notice notice under section 148 section 142 section 15 section 142(1)section 148 section 144 opportunity of being heard person section 147

Judgments citing CIT v. Sumantbhai C. Munshaw (Decd)

Prasanna Prabhakaran L/H of Late Vasava Panicker Prabhakaran Kavintavadakkadath, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(5), Ahmedabad

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 1741/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad24 Sept 2025AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaassessment Year: 2013-14

Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2013-14 Prasanna Prabhakaran, Income Tax Officer, L/H. of Late Vasava Panicker Ward – 3(3)(5), Prabhakaran, Aayakar Bhawan (Vejalpur), Kavintavadakkadath, Nr. Sachin Tower, 33, Aditya Bungalows, 100 ft. Road, Vs. Nr. Doordarshan, Anandnagar-Prahladnagar Thaltej, Bodakdev S.O., Road, Ahmedabad - 380 054. Ahmedabad – 380 015. [PAN – AIUPP 2487 N] (Appellant) (Respondent) Assessee by Shri Hardik Vora, Advocate Revenue by Shri Abhijit,…

Incometax Officer Ward-3(3)(1), Ahmedabad vs. Haresh Dayashankar Shrivastav, Ahmedabad

In the result the appeal filed by the Revenue is allowed for statistical purpose

ITA 684/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad24 Jul 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarassessment Year : 2017-18 Income-Tax Officer, Haresh Dayashankar Shrivastav, Vs Ward 3(3)(1), 35, Swetanjali Society, Nr. Ahmedabad Hasubhai Park, Satellite, Ahmedabad-380015 Pan : Bbpps 5719 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Arsh Shaikh, Ar Revenue By : Shri Abhijit, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 25.06.2025 घोषणा क" तार"ख /Date Of Pronouncement : 24.07.2025 आदेश / O R D E R Per T.R. Senthil Kumar:

For Appellant: Shri Arsh Shaikh, ARFor Respondent: Shri Abhijit, Sr DR

Section 142(1)Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD \ BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER Assessment Year : 2017-18 Income-Tax Officer, Haresh Dayashankar Shrivastav, Vs Ward 3(3)(1), 35, Swetanjali Society, Nr. Ahmedabad Hasubhai Park, Satellite, Ahmedabad-380015 PAN : BBPPS 5719 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Arsh Shaikh, AR Revenue by : Shri Abhijit, Sr DR सुनवाई क" तार"ख/Date of Hearing : 25.06.2025 घोषणा क" तार"ख /Date of Pronouncement : 24.07.2025 आदेश / O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER :…

ACIT-16(2), Mumbai, Aayakar Bhavan vs. Fakhruddin Taiyebali Padaria, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 5500/MUM/2024[2017-18]Status: DisposedITAT Mumbai07 Jan 2025AY 2017-18

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailassessment Year: 2017-18 Acit- 16(2), Mumbai Fakhruddin Taiyebali Padaria 5Th Floor, Shabbir Place, 80 Vs. Dr. A.L. Nair Road, Mumbai- 400008. Pan: Abdpp 7103 P (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri Dinesh A Chourasia, Sr. Dr Date Of Hearing : 03.12.2024 Date Of Pronouncement : 07.01.2025

For Appellant: NoneFor Respondent: Shri Dinesh A Chourasia, Sr. DR

Section 144Section 147Section 148Section 159Section 250Section 292BSection 69A

…sments with notice to all legal representatives. Chandreshbhai Jayantibhai Patel vs The Income Tax Officer on 10 December, 2018. 6.7 Reliance was placed upon the decision of this court in the case of Commissioner of Income Tax v. Sumantbhai C. Munshaw, (1981) 128 ITR 142, wherein though the notice was issued to the deceased person, the proceeding was continued against the legal representative who participated in the proceeding and also filed return of income without raising any objection as to the validity of the assessment proceedings. The legal representative had, therefore, submitted to the jurisdiction of the…

Smt. Hansaben Vinodbhai Parmar Legal Heir of Late Shri Vinodbhai Motibhai Parmar, Gandhinagar vs. The ACIT/DCIT Circle, Gandhinagar

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 58/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad12 Jun 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Sulabh Padshah, A.RFor Respondent: Shri Sushil Kumar Kutiar, Sr. D.R

Section 143(3)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Siddhartha Nautiyal, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Assessment Year 2017-18 Smt. Hansaben Vinodbhai ACIT/DCIT Circle, Parmar (Legal Heir of Gandhinagar Late Shri Vinodbhai Vs (Respondent) Motibhai Parmar) PAN: AREPP0168K (Appellant) Assessee by: Shri Sulabh Padshah, A.R. Revenue by: Shri Sushil Kumar Kutiar, Sr. D.R. Date of hearing : 13-05-2024 Date of pronouncement : 12-06-2024 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the l…

Late Sh. Birdi Chand Through Legal Heir Mukesh Sharma, Jaipur vs. ITO, Ward-7(2), Jaipur

In the result, the appeal of the assessee is allowed

ITA 502/JPR/2023[2012-13]Status: DisposedITAT Jaipur09 Apr 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Anup Singh (Addl.CIT)

Section 139(1)Section 142(1)Section 143(3)Section 148Section 292BSection 54F

…right by remitting the matters to the Income Tax Officer for making fresh assessments with notice to all legal representatives. 6.7 Reliance was placed upon the decision of this court in the case of Commissioner of Income Tax v. Sumantbhai C. Munshaw, [1981] 128 ITR 142, wherein though the notice was issued to the deceased person, the proceeding was continued against the legal representative who participated in the proceeding and also filed return of income without raising any objection as to the validity of the assessment proceedings. The legal representative had, therefore, submitted to the jurisdiction of the…

Namrata Kapale, Chindwara vs. Pr.CIT-1, Jabalpur

In the result, the assessee‟s appeal is dismissed

ITA 41/JAB/2022[2017-18]Status: DisposedITAT Jabalpur08 Aug 2022AY 2017-18

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Rahul Bardia, FCAFor Respondent: Shri U.B. Mishra, CIT-DR

Section 143(2)Section 143(3)Section 148(1)Section 159(2)(b)Section 263

…jurisdictional High Court in the decisions cited granting precedence to observing the principles of natural justice over adherence to strict procedure. What, then, one may ask, is the objection about? As explained in CIT v. Sumantbhai C. Munshaw (Decd) [1981] 128 ITR 142 (Guj), rendered with reference to a host of judicial precedents, including by the Apex Court, where there is no lack of jurisdiction, the proceedings cannot be questioned where the LR is impleaded or otherwise joins the proceedings, and is allowed opportunity of being heard before passing the order under reference; the defects in procedure – exce…

Saurabh Singhai L/H Late Shri Mahendra Kumar Jain, Sagar vs. Income Tax Officer-3 Sagar, Sagar

In the result, the assessee‟s appeal is dismissed

ITA 5/JAB/2019[2010-11]Status: DisposedITAT Jabalpur29 Jul 2022AY 2010-11

Bench: Sh. Sanjay Arora, Hon'Ble & Sh. Manomohan Das, Hon‟Ble

Section 139Section 143(3)Section 147Section 148(1)Section 263

…Swarn Kanta v. CIT [1989] 176 ITR 291 (P&H). The issue/s involved, it may be appreciated, is of a valid assumption of jurisdiction and grant of proper opportunity, neither of which is in dispute here. As explained in CIT v. Sumantbhai C. Munshaw (Decd) [1981] 128 ITR 142 (Guj), rendered with reference to a host of judicial precedents, including by the Apex Court, where there is no lack of jurisdiction, as in the instant case, the 3 Saurabh Singhai v. ITO proceedings cannot be questioned where the LR is impleaded or otherwise joins the proceedings, and is allowed opportunity of being heard before passing the order…

The Dy. CIT, Circle-1(2), Ahmedabad vs. Legal Heirs of Kamlaben Shantilal Sancheti, Ahmedabad

In the result, appeal of the Revenue is allowed for statistical purpose

ITA 1449/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad09 Jul 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kediaआयकर अपील सं./ Ita No.1449/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-13

For Appellant: Shri Saumil Jain, ARFor Respondent: Shri Vinod Tanwani, Sr.DR

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 159

…-आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIPKUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.1449/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2012-13 DCIT, Cir.1(2) Vs. Legal Heirs of Ahmedabad. Kamlaben Shantilal Sancheti 328, Panjrapole, Relief Road Kalupur Ahmedabad. PAN : ALIPS 5966 P (Applicant) (Respondent) Revenue by : Shri Vinod Tanwani, Sr.DR Assessee by : Shri Saumil Jain, AR सुनवाई क" तार"ख/Date of Hearing : 28/06/2019 घोषणा क" तार"ख /Date of Pronouncement: 09/07/2019 आदेश/O R D…