ITO v. Bhupendra Bhikhalal Desai

131 Taxmann.com 40Supreme Court of India2021#4606 most cited

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.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2023 to 2026.

Also referred to as

ITO v. Bhupendra Bhikhalal Desai · SC · 2021 · section 148 · section 159 · deceased assessee · legal heir · assessment in name of deceased · invalid assessment · notice to deceased

Sections most often in play

Section 148Section 159Section 292BSection 142(1)Section 144Section 153CSection 250Section 292BB

Issues it is cited on

time barred assessmentsection 159section 271(l)legal representativesection 271(l)(c)penalty proceedings initiatednon application of mindnon-speaking ordersection 253section 292bbsection 292bfurnishing inaccurate particulars

Judgments citing ITO v. Bhupendra Bhikhalal Desai

Shri Jasubhai Najabhai Barad, Chhatroda, (Gir Somnath) vs. The ACIT, NFAC, Delhi

In the result, the appeal of the assessee is allowed

ITA 251/RJT/2022[2013-14]Status: DisposedITAT Rajkot24 Mar 2023AY 2013-14

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri R.D. Lalchandani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 250Section 271BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2013-14 Shri Jasubhai Najabhai The ACIT, Barad, Chhatroda National Faceless (Gir Somnath) Vs Assessment Centre, Delhi PAN: BFNPB8341A (Respondent) (Appellant) Assessee by: Shri R.D. Lalchandani, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 21-03-2023 Date of pronouncement : 24-03-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2013-14, arises…

Late Khimjibhai G. Gedia, Mumbai vs. CIT, Central Circle-13, Mumbai

In the result, appeal of the assessee on these ground are allowed for all the 4 years

ITA 2173/MUM/2022[2007-08]Status: DisposedITAT Mumbai22 Feb 2023AY 2007-08

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Ketan Vajani, CAFor Respondent: Dr. Pallavi Darade, CIT DR
Section 132Section 133ASection 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 2171/MUM/2022 (Assessment Year 2005-06) ITA No. 2173/MUM/2022 (Assessment Year 2007-08) Smt Rasilaben K Gedia Leag heir of Late Shri ACIT CC-13 Khimjibhai G. Gedia Flat No. 72, 7th Floor, Shreeji C.G.O. Annexe, M.K.Road, Vs. Kutir Off S.V. Road, Ram Galli, Mumbai-400 020 Kandivali (West) Mumbai-400 067 (Appellant) (Respondent) PAN No. AACPG3363N Assessee by : Shri Ketan Vajani, CA Revenue by : Dr. Pallavi Darade, CIT DR Date of hearing: 12.12.2022 Date of pronouncement : 22.02.2023…

Late Khimjibhai G. Gedia, Mumbai vs. CIT, Central Circle-13, Mumbai

In the result, appeal of the assessee on these ground are allowed for all the 4 years

ITA 2172/MUM/2022[2006-07]Status: DisposedITAT Mumbai22 Feb 2023AY 2006-07

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Ketan Vajani, CAFor Respondent: Dr. Pallavi Darade, CIT DR
Section 132Section 133ASection 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 2171/MUM/2022 (Assessment Year 2005-06) ITA No. 2173/MUM/2022 (Assessment Year 2007-08) Smt Rasilaben K Gedia Leag heir of Late Shri ACIT CC-13 Khimjibhai G. Gedia Flat No. 72, 7th Floor, Shreeji C.G.O. Annexe, M.K.Road, Vs. Kutir Off S.V. Road, Ram Galli, Mumbai-400 020 Kandivali (West) Mumbai-400 067 (Appellant) (Respondent) PAN No. AACPG3363N Assessee by : Shri Ketan Vajani, CA Revenue by : Dr. Pallavi Darade, CIT DR Date of hearing: 12.12.2022 Date of pronouncement : 22.02.2023…

Late Khimjibhai G. Gedia, Mumbai vs. CIT, Central Circle-13, Mumbai

In the result, appeal of the assessee on these ground are allowed for all the 4 years

ITA 2171/MUM/2022[2005-06]Status: DisposedITAT Mumbai22 Feb 2023AY 2005-06

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Ketan Vajani, CAFor Respondent: Dr. Pallavi Darade, CIT DR
Section 132Section 133ASection 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 2171/MUM/2022 (Assessment Year 2005-06) ITA No. 2173/MUM/2022 (Assessment Year 2007-08) Smt Rasilaben K Gedia Leag heir of Late Shri ACIT CC-13 Khimjibhai G. Gedia Flat No. 72, 7th Floor, Shreeji C.G.O. Annexe, M.K.Road, Vs. Kutir Off S.V. Road, Ram Galli, Mumbai-400 020 Kandivali (West) Mumbai-400 067 (Appellant) (Respondent) PAN No. AACPG3363N Assessee by : Shri Ketan Vajani, CA Revenue by : Dr. Pallavi Darade, CIT DR Date of hearing: 12.12.2022 Date of pronouncement : 22.02.2023…

Late Khimjibhai G. Gedia, Mumbai vs. CIT, Central Circle-13, Mumbai

In the result, appeal of the assessee on these ground are allowed for all the 4 years

ITA 2170/MUM/2022[2004-05]Status: DisposedITAT Mumbai22 Feb 2023AY 2004-05

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Ketan Vajani, CAFor Respondent: Dr. Pallavi Darade, CIT DR
Section 132Section 133ASection 143(3)Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 2171/MUM/2022 (Assessment Year 2005-06) ITA No. 2173/MUM/2022 (Assessment Year 2007-08) Smt Rasilaben K Gedia Leag heir of Late Shri ACIT CC-13 Khimjibhai G. Gedia Flat No. 72, 7th Floor, Shreeji C.G.O. Annexe, M.K.Road, Vs. Kutir Off S.V. Road, Ram Galli, Mumbai-400 020 Kandivali (West) Mumbai-400 067 (Appellant) (Respondent) PAN No. AACPG3363N Assessee by : Shri Ketan Vajani, CA Revenue by : Dr. Pallavi Darade, CIT DR Date of hearing: 12.12.2022 Date of pronouncement : 22.02.2023…

ITO v. Bhupendra Bhikhalal Desai (131 Taxmann.com 40) — Cited in 25 Judgments | BharatTax