What is ITO v. Bhupendra Bhikhalal Desai authority for?

Assessment and penalty proceedings initiated against a deceased assessee are invalid if not made in the name of their legal heir.

How many judgments cite ITO v. Bhupendra Bhikhalal Desai?

25 judgments on BharatTax cite ITO v. Bhupendra Bhikhalal Desai (131 Taxmann.com 40), spanning 2023 to 2026.

Which sections of the Income Tax Act does ITO v. Bhupendra Bhikhalal Desai come up under?

It is most often cited in judgments turning on Section 148, Section 159, Section 292B, Section 142(1), Section 144, Section 153C.

ITO v. Bhupendra Bhikhalal Desai (131 Taxmann.com 40)

SAHEED DARSHAN FILLING STATION,LUDHIANA vs. INCOME TAX OFFICER (ITO), WARD 3, KHANNA, KHANNA

In the result, appeal of the assessee is allowed and Stay Application is dismissed

ITA 1736/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh03 Feb 2026AY 2018-19

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1736/Chd/2025 "नधा"रण वष" / Assessment Year: 2018-19 Shaheed Darshan Filling Station, The Ito, Village-Iraq, Kohara Road, Vs Ward-3, Machhiwara, So-Irak, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aarfs1129H अपीलाथ"/Appellant ""यथ"/Respondent & S.A. No. 5/Chd/2026 In आयकर अपील सं./ Ita No. 1736/Chd/2025 "नधा"रण वष" / Assessment Year: 2018-19 Shaheed Darshan Filling Station, The Ito, Village-Iraq, Kohara Road, Vs Ward-3, Machhiwara, So-Irak, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aarfs1129H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sifatpreet Singh, Ca & Shri Amanjot Singh, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr. Dr Date Of Hearing : 28.01.2026 Date Of Pronouncement : 03.02.2026 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Sifatpreet Singh, CA and Shri Amanjot Singh, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr. DR

Section 249Section 253Section 3Section 5

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ, च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1736/CHD/2025 "नधा"रण वष" / Assessment Year: 2018-19 Shaheed Darshan Filling Station, The ITO, Village-Iraq, Kohara Road, Vs Ward-3, Machhiwara, SO-Irak, Ludhiana. Khanna. "थायी लेखा सं./PAN NO: AARFS1129H अपीलाथ"/Appellant ""यथ"/Respondent & S.A. No. 5/CHD/2026 in आयकर अपील सं./ ITA No. 1736/CHD/2025 "नधा"रण वष" / Assessment Year: 2018-19 Shaheed Darshan Filling Station, The ITO, Village-Iraq,…

SH. JATINDER KAURA (DECEASED) THROUGH L/H SMT. DIMPLE KAURA,RAIKOT, LUDHIANA vs. INCOME TAX OFFICER, WARD-1, JAGRAON

In the result, appeal of the assessee is allowed

ITA 1394/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh28 Jan 2026AY 2017-18

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 1394/Chd/2025 "नधा"रण वष" / Assessment Year: 2017-18 Shri Jatinder Kaura The Ito, (Through L/H Smt. Dimple Kaura, Vs Ward-1, House No. 338, New Green City, Jagraon. Raikot, Distt. Ludhiana. "थायी लेखा सं./Pan No: Agwpk6095P अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Kuldeep Singh, Itp & Shri Mps Malhotra, Itp Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 22.01.2026 Date Of Pronouncement : 28.01.2026

For Appellant: Shri Kuldeep Singh, ITP & Shri MPS Malhotra, ITPFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR

Section 142(1)Section 143(2)Section 144

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH ,CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT आयकर अपील सं./ ITA No. 1394/CHD/2025 "नधा"रण वष" / Assessment Year: 2017-18 Shri Jatinder Kaura The ITO, (Through L/H Smt. Dimple Kaura, Vs Ward-1, House No. 338, New Green City, Jagraon. Raikot, Distt. Ludhiana. "थायी लेखा सं./PAN NO: AGWPK6095P अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Kuldeep Singh, ITP & Shri MPS Malhotra, ITP Revenue by : Shri Vivek Vardhan, Addl. CIT Sr.DR Date of Hearing : 22.01.2026 Date of Pronouncement : 28.01.2026 HYBRID HEA…

INCOME-TAX OFFICER, WD.4(2)(1),, AHEMDABAD vs. LATE KHODAJI RANCHHODJI THAKOR LEGAL HEIR NARENDAKUMAR KHODAJI THAKOR, AHMEDABAD

In the result, the appeal filed by the Revenue is, therefore, dismissed

ITA 941/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2016-17

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No. 941/Ahd/2025 िनधा"रण वष" /Assessment Year : 2016-2017

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri Alpesh Parmar, CIT. DR

Section 144Section 148Section 250Section 292B

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “A”,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD ] ] BEFORE DR. BRR KUMAR, VICE PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं /ITA No. 941/Ahd/2025 िनधा"रण वष" /Assessment Year : 2016-2017 The ITO, Late Khodaji Ranchhodji Thakor Ward-4(2)(1) बनाम Legal Heir Narendra Kumar / Ahmedabad . Khodaji Thakor, v/s. 28 Silver Crust Bunglows, Nr. Auda Water Tank Science City Road, Sol, Ahmedabad-380060. (Appellant) (Respondent) "थायी लेखा सं./PAN: AFWPT1453 K (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Revenue by : Shri Alpesh Parmar, CIT.…

INCOME-TAX OFFICER, WARD-4(2)(1), AHMEDABAD , AHMEDABAD vs. LATE KHODAJI RANCHHODJI THAKOR LEGAL HEIR NARENDAKUMAR KHODAJI THAKOR, AHMEDABAD

In the result, the appeal filed by the Revenue is, therefore, dismissed

ITA 948/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.948/Ahd/2025 िनधा"रण वष" /Assessment Year : 2017-18 The Ito Late Khodaji Ranchhodji Ward-4(2)(1) बनाम/ Thakor V/S. Ahmedabad – 380 015 Legal Heir Narendrakumar Khodaji Thakor Ahmedabad – 382 481 "थायी लेखा सं./Pan: Afwpt 1453 K (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Chetan Agarwal, Ar Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 18/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 24/02/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2017-2018. 2. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri B.P. Srivastava, Sr.DR

Section 133(6)Section 142(1)Section 144Section 148Section 250

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “A“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD ] ] BEFORE DR. BRR KUMAR, VICE PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं /ITA No.948/Ahd/2025 िनधा"रण वष" /Assessment Year : 2017-18 The ITO Late Khodaji Ranchhodji Ward-4(2)(1) बनाम/ Thakor v/s. Ahmedabad – 380 015 Legal Heir Narendrakumar Khodaji Thakor Ahmedabad – 382 481 "थायी लेखा सं./PAN: AFWPT 1453 K (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee by : Shri Chetan Agarwal, AR Revenue by : Shri B.P. Srivastava, Sr.DR सुनवाई की तारीख/Date of Hearing : 18/09/2025 घोषण…

ANIL BANSILAL LODHA,NASHIK vs. PRINCIPAL COMMISSIONER OF INCOME TAX, NASHIK - 1, NASHIK

In the result, it is directed that the order passed under section 263 be set aside

ITA 953/PUN/2024[2018-19]Status: DisposedITAT Pune10 Oct 2025AY 2018-19

Bench: Dr.Manish Borad & Ms. Astha Chandra

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amol Khairnar

Section 10(38)Section 112ASection 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.953/PUN/2024 Assessment Year : 2018-19 Manjusha Anil Lodha, PCIT, Nashik-1 L/H of Late Anil Bansilal Lodha, Vs. Mangal Bhavan, Opp Swami Vivekanand School, Panchvati, Nashik – 422 003 Maharashtra PAN : AAGPL1981M Appellant Respondent Appellant by : Shri Pramod S. Shingte Respondent by : Shri Amol Khairnar Date of hearing : 21.07.2025 Date of pronouncement : 10.10.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal at the inst…

ACIT-CC-7(3), MUMBAI vs. RANIBEN KHIMJI PATEL, LEGAL HEIR OF SHRI KHIMJI KARAMSHI PATEL, MUMBAI

In the result, the grounds of appeal filed by the revenue are accordingly dismissedand order of Ld

ITA 1743/MUM/2025[2019-20]Status: DisposedITAT Mumbai13 Aug 2025AY 2019-20

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhanacit-Cc-7(3) Vs. Ranibenkhimji Patel R. No. 655, (Legal Heir Of Shri 6Thfloor,Aayakar Bhavan, Khimjikaramshi M. K. Road, Mumbai-400 Patel), 020 602, 6Th Floor, Petit Tower, August Kranti Marg, Kemps Corner, Mumbai-400 026 Pan/Gir No. Aadpp8816G (Applicant) (Respondent) Revenue By Shri Pravin Salunkhe, Sr. Dr Assessee By Shri Rushabh Mehta, Ld. Ar Date Of Hearing 03.07.2025 Date Of Pronouncement 13.08.2025 आदेश / Order Per Raj Kumar Chauhan, Jm:

Section 142(1)Section 143(3)Section 148Section 250Section 36(1)(iii)Section 69C

…n the decision of Hon‟ble Gujarat High Court in case of Bhupendra Bhikalal Desai v. Income Tax Officer, Ward1(2)(1), Gujarat [2021] 130 taxmann.com 196 (Gujarat) and the said case was affirmed by Hon'ble Supreme Court in ITO v. Bhupendra Bhikalal Desai [2021] 131 Taxmann.com 40 (SC) wherein the SLP filed against the impugned order of the Hon‟ble Gujarat High Court was dismissed in limini. RanibenKhimji Patel (Legal Heir of Shri KhimjiKaramshi Patel) viii) The case laws relied by the revenue of Hon‟ble High Court of Delhi in case of ACIT vs. Sky Light Hospitality LLP (supra) was distinguishable because the order d…

MADAN LAL KOCHAR (THROUGH SAHIL KOCHAR),NEW DELHI vs. PR,CIT DELHI-12, DELHI

In the result, the appeal of the assessee is allowed

ITA 2516/DEL/2024[2016-17]Status: DisposedITAT Delhi05 Sept 2024AY 2016-17

Bench: Shri Kul Bharat[Assessment Year : 2016-17] Madan Lal Kochar (Through Sahil Vs Pr.Cit-12, Kochar), M/S. Satish Aggarwal & New Delhi. Associates, 4/5B, 1St Floor, Asaf Ali Road, New Delhi-110002. Pan-Acmpk7272L Appellant Respondent Appellant By Shri Satish Aggarwal, Ca Respondent By Shri Siddharth B.S.Meena, Sr.Dr Date Of Hearing 02.09.2024 Date Of Pronouncement 05.09.2024

Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2016-17] Madan Lal Kochar (Through Sahil vs Pr.CIT-12, Kochar), M/s. Satish Aggarwal & New Delhi. Associates, 4/5B, 1st Floor, Asaf Ali Road, New Delhi-110002. PAN-ACMPK7272L APPELLANT RESPONDENT Appellant by Shri Satish Aggarwal, CA Respondent by Shri Siddharth B.S.Meena, Sr.DR Date of Hearing 02.09.2024 Date of Pronouncement 05.09.2024 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee is directed against the order passed by Ld. Pr. CIT, Delhi-12 dated 26.03.2024 for th…

LATE SMT SUSHILA BISARYA, BHOPAL vs. THE PR CIT-1, BHOPAL

In the result, we are Shri Jignesh Lilachand Shah vs

ITA 89/IND/2021[2010-11]Status: DisposedITAT Indore16 Aug 2023AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanilate Smt. Sushila Bisarya Pr. Cit-1 L.H. Pramod Bisarya Bhopal Vs. 125 Malviya Nagar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aewpb 2587 D Assessee By Shri Gagan Tiwari, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 16.08.2023

Section 147Section 148Section 263

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Late Smt. Sushila Bisarya Pr. CIT-1 L.H. Pramod Bisarya Bhopal Vs. 125 Malviya Nagar, Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AEWPB 2587 D Assessee by Shri Gagan Tiwari, AR Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 10.08.2023 Date of Pronouncement 16.08.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the revision order dated 28.02.2020 of Pr. Commissioner of Income Ta…

M/S. STEECON INFRASTRUCTURE ,JODHPUR vs. ITO, WARD-1(4), JODHPUR

In the result, the appeal of the assessee is dismissed

ITA 61/JODH/2019[2012-13]Status: DisposedITAT Mumbai18 Jul 2023AY 2012-13

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2012-13 M/S Steecon Infrastructure Income Tax Officer 1(4) 85, Subhash Nagar, Pal Road, Paota Jodhpur- 242008 Vs. Jodhpur- 342008 Pan No. Acdfs3423Q Appellant Respondent

For Appellant: Mr. Piyush Chajed and Mr SumitFor Respondent: Mr. Virabhadra S. Mahajan, AR

Section 131Section 142(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2012-13 M/s Steecon Infrastructure Income Tax Officer 1(4) 85, Subhash Nagar, Pal Road, Paota Jodhpur- 242008 Vs. Jodhpur- 342008 PAN NO. ACDFS3423Q Appellant Respondent Assessee by : Mr. Piyush Chajed and Mr Sumit Mantri Revenue by : Mr. Virabhadra S. Mahajan, AR : Date of Hearing 10/04/23 and 23/06/2023 Date of pronouncement : 18/07/2023 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dated 30/11/2018 passed…