Dhirendra Bhupendra Sanghvi v. ACIT

151 Taxmann.com 541High Court2023#10197 most cited

What is Dhirendra Bhupendra Sanghvi v. ACIT authority for?

A notice issued under section 148 or any consequential proceedings for reopening an assessment in the name of a deceased person are null and void in law. The requirement to issue notice to the correct person is a jurisdictional prerequisite, not a procedural one.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Also referred to as

Dhirendra Bhupendra Sanghvi v ACIT · section 148 · deceased assessee · null and void notice · reopening assessment · jurisdictional requirement · service of notice on dead person · section 292B · section 148A

Sections most often in play

Section 148Section 250Section 292BBSection 147Section 292BSection 133(6)Section 143(3)Section 144

Issues it is cited on

section 159legal representativesection 292bbsection 292bsection 292section 29reopening of assessmentsection 148a(b)section 148a(d)notice under section 148service of noticeescapement of income

Judgments citing Dhirendra Bhupendra Sanghvi v. ACIT

Mrs. Surekha Legal Representative of Late Shri. Devaraj, Bengaluru vs. Income Tax Officer, Ward-7(2)(5), Bangalore

In the result, appeal filed by the assessee is allowed

ITA 2419/BANG/2025[2018-19]Status: DisposedITAT Bangalore06 Mar 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2018-19 Mrs. Surekha (Legal Representative Of Late Shri Devaraj, Since Dead) No.112, 1St Main, Ramarao Layout Vs. Ito Bsk 3Rd Phase, 3Rd Stage Ward 7(2)(5) Bengaluru 560 085 Bengaluru Pan No :Asvps2939R Appellant Respondent Appellant By : Sri Balachandran, A.R. Respondent By : Sri N. Balusamy, D.R. Date Of Hearing : 17.02.2026 Date Of Pronouncement : 06.03.2026

For Appellant: Sri Balachandran, A.RFor Respondent: Sri N. Balusamy, D.R
Section 143(2)Section 250

…ITA No.2419/Bang/2025 Mrs. Surekha (Legal Rep. of Late Shri Devaraj, since dead), Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2018-19 Mrs. Surekha (Legal Representative of Late Shri Devaraj, since dead) No.112, 1st Main, Ramarao Layout Vs. ITO BSK 3rd Phase, 3rd Stage Ward 7(2)(5) Bengaluru 560 085 Bengaluru PAN NO :ASVPS2939R APPELLANT RESPONDENT Appellant by : Sri Balachandran, A.R. Respondent by : Sri N. Balusamy, D.R. Date of Hearing : 17.02.2026 Date of Pronouncement : 06.03.2026 O…

Jadagadder Pakkerappa, Legal Heir Sarojamma, Shikaripura vs. Income Tax Officer, Ward-1 & Tps, Shimoga

In the result, appeal filed by the assessee is allowed

ITA 1406/BANG/2025[2016-17]Status: DisposedITAT Bangalore25 Feb 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2016-17

For Appellant: Sri Varun Bhat, A.RFor Respondent: Sri Balusamy N., D.R
Section 142(1)Section 144Section 147Section 148Section 15Section 250

…ITA No.1406/Bang/2025 Jadagadder Pakkerappa, Shikaripura IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2016-17 Jadagadder Pakkerappa Legal Heir: Sarojamma Tagagunda (Post) ITO Shikaripura (Tq) Vs. Ward 1 & TPS Karnataka 577 428 Shimoga PAN NO :BAXPP4539H APPELLANT RESPONDENT Appellant by : Sri Varun Bhat, A.R. Respondent by : Sri Balusamy N., D.R. Date of Hearing : 01.12.2025 Date of Pronouncement : 26.02.2026 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance of the asse…

Jayveersingh Jashubhai Chudasama L/H Divyaben Jayveersingh Chudasama, Valsad vs. ITO, Ward 5, Vapi

In the result, the appeal of the assessee is allowed

ITA 204/SRT/2025[2011-12]Status: HeardITAT Surat23 Jan 2026AY 2011-12

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Raghunath Kamble

For Appellant: Shri Suresh K. Kabra, CAFor Respondent: Ms Namita Patel, Sr. DR
Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER I.T.A. No. 204/SRT/2025 (Assessment Year: 2011-12) Jayveersingh Jashubhai ITO, Vs. Chudasama, Ward – 5, L/h Divyaben Jayveersingh Valsad Chudasama, 34, Jalaram Nagar Swadhyayamandal Road, Killa Pardi, Valsad - 396125 [PAN: AJHPC4212A] (Appellant) .. (Respondent) Appellant by : Shri Suresh K. Kabra, CA Respondent by: Ms Namita Patel, Sr. DR Date of Hearing 19.01.2026 Date of Pronouncement 23.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT: This appeal has been filed…

Jigar Bharat Sheth (Legal Heir of Late Shri Bharat Kumar Manilal Sheth ), Mumbai vs. ITO Ward 27(1)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 7317/MUM/2025[2015-16]Status: DisposedITAT Mumbai21 Jan 2026AY 2015-16

Bench: Shri Sandeep Gosain & Shri Bijayananda Prusethjigar Bharat Sheth (Legal Heir Of Vs. Income Tax Officer Ward 27(1)(2), Late Shri Bharatkumar Manilal Mumbai. Tower No. 6, 4Th Floor, 407, Vashi, Sheth). 43, Savani Apartment, 8Th Floor, Navi Mumbai-400703. M.G. Road, Ghatkopar (E), Mumbai-400077. Pan/Gir No:Aedps3883E (Appellant) (Respondent) Appellant By Shri Nilesh Kariya Respondent By Shri Kavitha Kaushik (Sr Dr)

Section 142(1)Section 143(2)Section 143(3)Section 159Section 250Section 54F

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI ‘F’ BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER Jigar Bharat sheth (Legal Heir of vs. Income Tax Officer Ward 27(1)(2), Late Shri Bharatkumar Manilal Mumbai. Tower No. 6, 4th Floor, 407, Vashi, sheth). 43, Savani Apartment, 8th Floor, Navi Mumbai-400703. M.G. Road, Ghatkopar (E), Mumbai-400077. PAN/GIR No:AEDPS3883E (Appellant) (Respondent) Appellant by Shri Nilesh Kariya Respondent by Shri Kavitha Kaushik (SR DR) Date of Hearing 21.01.2026 Date of Pronouncement 18.02.2026 O R D E R PER BIJYANANDA PRUSETH,…

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

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFOREDR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.424/PUN/2025 िनधा"रण वष" / Assessment Year: 2010-11 Late MrKiritkumar Rasirlal V The Income Tax Officer, Mehta (Through Legal Heir s Ward -2(2), Kolhapur. Sunil Shah), 1853 B Maruti Road, Islampur, U. Islampur, UrunIslampur S.O., Sanglil – 415409. Maharashtra. PAN: BRMPS9467D Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Shri Ratnakar Shelake – Addl.JCIT(DR) Date of hearing 30/…

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

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री मिुसूदन सावडिया, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.155 and 156/Hyd/2025 (निर्धारण वर्ा/ Assessment Year : 2016-17 and 2017-18) Late Rajasekhar Chelikani, Vs. The Assistant Commissioner Hyderabad. of Income Tax, Central Circle 3(2), PAN : AAYPC4722H Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri A. V. Raghuram…

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

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद 'बी' बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री रवीश सूद, माननीय न्यायिक सदस्य एवं श्री मधुसूदन सावडिया, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON'BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.155 and 156/Hyd/2025 (निर्धारण वर्ष/ Assessment Year : 2016-17 and 2017-18) Late Rajasekhar Chelikani, Hyderabad. Vs. The Assistant Commissioner of Income Tax, PAN: AAYPC4722H Central Circle 3(2), Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी / Respondent) करदाता का प्रतिनिधित्व/ Assessee Represented b…

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

…आयकर अपीलीय अधिकरण "बी" न्यायपीठ जयपुरमें। IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES “B” :: JAIPUR BEFORE DR.S.SEETHALAKSHMI, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.845/JPR/2024 निर्धारण वर्ष / Assessment Year : 2011-12 Late Sh. Banwari Lal Soothwal, The Income Tax (Through Legal Heir Sh. Shyam Vs Officer, Lal Soothwal), Ward-1(5), Jaipur. Kalani & Co., Chartered Accountants, 5th Floor, Milestone Building, Gandhinagar Turn, Tonk Road, Jaipur - 302015. PAN: AISPS2624L Appellant / Assessee Respondent / Revenue Assessee by Shri P.C.Parwal – AR Revenue by Shri Anoo…

Debabrata Banerjee, Kolkata vs. DCIT, Cir-34, Kolkata.

In the result, appeal of the assessee is allowed

ITA 1084/KOL/2023[2013-13]Status: DisposedITAT Kolkata18 Jun 2024AY 2013-13

Bench: Shri Rajesh Kumar, Am& Shri Pradip Kumar Choubey, Jm]

Section 143(3)Section 144Section 144BSection 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM& Shri Pradip Kumar Choubey, JM] I.T.A. No. 1084/Kol/2023 Assessment Year: 2013-14 Debabrata Banerjee Vs. DCIT, Circle-34, Kolkata. L/R of Ajit Kumar Banerjee (since deceased) 135, Biplabi Rash Behari Bose Road, Kolkata-700001. (PAN: ADUPB3855F) Appellant Respondent Date of conclusion of Hearing 27.05.2024 Date of Pronouncement 18.06.2024 For the Assessee Shri A. K. Tibrewal, AR For the Respondent Shri Subhendu Datta, CIT, DR ORDER Per Shri Rajesh Kumar, AM This appeal filed by the assessee is against the order of Ld. CIT(A),…

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)

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1057/PUN/2023 िनधा"रण वष" / Assessment Year : 2017-18 The Income Tax Late Shri Subhash Shankar Officer, V Waingankar, through Legar heir Ward-1, Ratnagiri. s Shri Rushikesh Subhash Waingankar, 730, Atmabandhu Arced, Maruti Mandir, Ratnagiri-415612. PAN: AACPW7343J Appellant / Revenue Respondent / Assessee Cross Objection No.11/PUN/2024 (arising out of ITA No.1057/PUN/2023) िनधा"रण वष" / Assessment Year :…