Devendra v. Addl. CIT

461 ITR 463High Court2024#11673 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 147Section 148Section 144Section 159Section 292BBSection 133(6)Section 250Section 131(1A)

Issues it is cited on

section 159section 292bblegal representativesection 292bsection 292section 29service of noticenotice under section 148reopening of assessmentsection 133(6)section 15section 148

Judgments citing Devendra v. Addl. CIT

Kiran Kantilal Sanghvi, Malad West, Mumbai vs. Income Tax Officer 41(3)(2) Mumbai, Kautilya Bhavan, Bkc

In the result the appeal filed by the assessee stands allowed

ITA 1663/MUM/2025[2013-14]Status: DisposedITAT Mumbai30 Sept 2025AY 2013-14

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 148ASection 68

…48 of the act is invalid and bad in law, as the same was issued in the name of Shantaben Kantilal Sanghvi, a deceased person. The Ld.AR in support relied on the decision of Co-ordinate Bench of this Tribunal's in case of Devcendra V. Addl./Jt. CIT reported in 461 ITR 463 (Bom), wherein, it is held that, notice issued in the name of a dead person is not valid. 4.3 The Ld.AR submitted that, the second 148 notice dated 30/06/2021 was issued in the name of Kiran Kantilal Sanghvi (son of Late Shantaben Sanghvi) under his PAN No. AERPS0349K and not as legal heir and therefore cannot be treated as show cause notice u/s…

Amit Singh Legal Heir of Sh. Mahender Singh, Ghaziabad vs. ITO Ward 2(1)(4), Ghaziabad

The appeal of the assessee is allowed

ITA 311/DEL/2025[2012-2013]Status: DisposedITAT Delhi31 Jul 2025AY 2012-2013

Bench: Ms. Madhumita Royamit Singh Legal Heir Of Vs. Ito, Ward 2(1)(4) Sh. Mahender Singh Income Tax Department, Ms-9, Sector 12, Pratap Cgo Complex -1 Vihar, Ghaziabad Purani Hapur Chungi Uttar Pradesh- 201009 Uttar Pradesh – 201002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Befps0915J Appellant .. Respondent

For Appellant: Sh. Deepak Garg, CAFor Respondent: Sh. Manoj Kumar. Sr, DR
Section 144Section 147Section 148Section 159

…riginal assessee to bring it to the notice of the Ld. AO of the fact of death of the original assessee. The Ld. AR in support of his submission further relied upon the judgment passed by the Bombay High Court in the case of Devendra Vs. Addl. CIT, reported in 461 ITR 463 (Bom) wherein it has been held that the original assessee Shri Vasudeo Jambhulkar has died on 08.07.2020 the notice under Section 148 of the Act issued in the name of such dead person is not enforceable in the eye of law. He has further relied upon the judgment passed by the Hon’ble Delhi High Court in the case of Savita Kapila Vs. ACIT, reported…

Late Mr Kiritkumar Rasirlal Mehta (Through Legal Heir Uncle Sunil Shah), Sangali vs. ITO Ward 2(2), ITO Ward Two(Two)

In the result, appeal of the assessee is allowed

ITA 424/PUN/2025[2010-11]Status: DisposedITAT Pune30 Apr 2025AY 2010-11

Bench: the notice under Section 148 was issued and, as such, the completion of assessment by the Ld. Assessing Officer in the name of deceased person is void ab initio and, thus, the assessment as framed deserves to be quashed.

Section 1Section 133(6)Section 148Section 250Section 69A

…kumar Rasirlal Mehta has expired on 21.08.2009. Copy of Death Certificate is on record and this fact has been verified and confirmed by the Assessing Officer. 4.5 The Hon’ble Bombay High Court in the case of Devendra Vs. Addl/Joint Commissioner of Income Tax 461 ITR 463 (Bom) has held as under : “24. The Principal Seat of this Court has recently passed the order in Dhirendra Bhupendra Sanghvi v. Asstt.CIT [2023] 151 taxmann.com 541/[Writ Petition No.10163 of 2022, dated 27-6-2023] and has observed thatthe notice issued on dead persons is null and void. 25. For the reasons stated above and several High Courts hav…

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

ITA 156/HYD/2025[2017-2018]Status: DisposedITAT Hyderabad29 Apr 2025AY 2017-2018

Bench: Us:

Section 133(6)Section 133ASection 142Section 147Section 148Section 159Section 2(22)(e)Section 251

…the assessee u/s 148 of the Act, dated 26.03.2021 i.e. subsequent to his death on 29.08.2020 can be sustained in the eyes of law? 12. We find that the issue is covered by the judgment of the Hon'ble High Court of Bombay in the case of Devendra Vs. Addl. CIT 461 ITR 463 (Bom) wherein it was observed that a notice issued in the name of a dead person is unenforceable in the eye of law. It was therein observed that the legal heirs are under department. Further, the Hon’ble High Court had observed that the requirement of issuing notice to a correct person is not a mere procedural requirement but is a condition prece…

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

ITA 155/HYD/2025[2016-2017]Status: DisposedITAT Hyderabad29 Apr 2025AY 2016-2017
Section 133(6)Section 133ASection 142Section 147Section 148Section 159Section 2(22)(e)Section 251

…f the assessee u/s 148 of the Act, dated 26.03.2021 i.e. subsequent to his death on 29.08.2020 can be sustained in the eyes of law? 12. We find that the issue is covered by the judgment of the Hon'ble High Court of Bombay in the case of Devendra Vs. Addl. CIT 461 ITR 463 (Bom) wherein it was observed that a notice issued in the name of a dead person is unenforceable in the eye of law. It was therein observed that the legal heirs are under no statutory obligation to intimate the death of the assessee to the department. Further, the Hon'ble High Court had observed that the requirement of issuing notice to a correct…

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

…person is bad in law:- i). Pardeep Jain Vs ITO, reported in [2024] 465 ITR 399 (Del. High Court) ii). Pravin Chandra A. Shah Vs Union of India & Others, reported in [2024) 461 ITR 307 (Guj.High Court), iii). Devendra Vs Addl/JCIT & Others, reported in [2024] 461 ITR 463 (ITAT, Nagpur Bench). It is, therefore, very humbly prayed that the penalty as confirmed by the CIT (A) may, please, be quashed. 5. The Ld. DR is heard who has relied on the order passed by the lower authorities. 6. We have heard the rival contentions and purused the material available on record. It is noted that the order has been passed in t…

Late Sh. Banwari Lal Soothwal, Through Legal Heir Sh. Shyam Lal Soothwal, Jaipur vs. ITO, Ward-1(5), Jaipur

In the result, appeal of the assessee is Allowed

ITA 845/JPR/2024[2011-12]Status: DisposedITAT Jaipur25 Jul 2024AY 2011-12
Section 147Section 148Section 250

…ce u/s 148 has been issued in the name of the deceased assessee. Income Tax Act has adopted the definition of Legal Representative as defined in Section 2(11) of Code of Civil Procedure 1908. 4.4 The Hon'ble Bombay High Court in the case Devendra Vs. Addl.CIT 461 ITR 463 (Bombay)[13-07-2023] has held as under : “ Quote 17. The issue which falls for consideration is as to whether the impugned notice under section 148 of the I.T. Act, 1961 is issued in the name of dead person said Shri Vasudeo Jambhulkar is enforceable in law. The fact that Shri Vasudeo Jambhulkar died on 8- 7-2020 is not disputed. The notice issue…

Income Tax Officer, Ward-1, Ratnagiri vs. Late Shri Subhash Shankar Waingankar, Through Legal Heir Shri Rushikesh Subhash Waingankar, Ratnagiri

In the result, Cross Objection appeal of the legal

ITA 1057/PUN/2023[2017-18]Status: DisposedITAT Pune07 Jun 2024AY 2017-18

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamore

Section 147Section 148Section 159Section 250Section 292BSection 46A(3)

…ce u/s 148 has been issued in the name of the deceased assessee. Income Tax Act has adopted the definition of Legal Representative as defined in Section 2(11) of Code of Civil Procedure 1908. 4.4 The Hon’ble Bombay High Court in the case Devendra Vs. Addl.CIT 461 ITR 463 (Bombay)[13-07-2023] has held as under : Quote “ 17. The issue which falls for consideration is as to whether the impugned notice under section 148 of the I.T. Act, 1961 is issued in the name of dead person said Shri Vasudeo Jambhulkar is enforceable in law. The fact that Shri Vasudeo Jambhulkar died on 8- 7-2020 is not disputed. The notice issue…

Late Lodaya Navalbai Raichand by Legal Heir Shri. Sharad R Lodaya, Gadag vs. Income Tax Officer, Ward-2, Gadag

In the result, the appeal filed by the assessee is allowed on Ground nos

ITA 39/BANG/2024[2011-12]Status: DisposedITAT Bangalore24 Apr 2024AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2011-12

For Appellant: Smt. Preethi Patel, Advocate
Section 144Section 147Section 148Section 250

….com 163, decision of Hon’ble Delhi High Court in case of Savita Kapila vs. ACIT reported in 426 ITR 502 (Delhi) and another decision of Hon’ble Bombay High Court in case of Devendra (legal heir of Vasudeo Damduji Jambhulkar) vs. Addl./JCIT & Ors. reported in 461 ITR 463. 8. The issue that is raised before us in Ground nos. 2-3 is that, whether the Ld.CIT(A) is justified in rejecting the claim of the Page 5 of 12 assessee regarding the notice u/s. 148 to be illegal and void-ab- initio as it is served on the dead person. 9. Before us, the Ld.AR submitted that the order passed by the authorities below is illegal a…

Devendra v. Addl. CIT (461 ITR 463) — Cited in 9 Judgments | BharatTax