What is ITO Ward 1(3)(7), Surat v. Durlabhbhai Kanubhai Rajpara authority for?

An assessment or reassessment proceeding initiated or continued against a deceased person after their demise is illegal and void ab initio, as no valid notice can be issued to a dead individual.

Which sections of the Income Tax Act does ITO Ward 1(3)(7), Surat v. Durlabhbhai Kanubhai Rajpara come up under?

It is most often cited in judgments turning on Section 292B, Section 148, Section 143(3), Section 144B, Section 147, Section 159.

ITO Ward 1(3)(7), Surat v. Durlabhbhai Kanubhai Rajpara (114 Taxmann.com 482)

Q: How many judgments cite ITO Ward 1(3)(7), Surat v. Durlabhbhai Kanubhai Rajpara?

24 judgments on BharatTax cite ITO Ward 1(3)(7), Surat v. Durlabhbhai Kanubhai Rajpara (114 Taxmann.com 482), spanning 2022 to 2026.

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…

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…

LATA VIKRAM PUNVANI THROUGH TEHMINA PUNVANI LEAGL HEIR,LUCKNOW vs. ITO-5(3), LUCKNOW

In the result, the appeal of the assessee stands allowed

ITA 573/LKW/2024[2017-18]Status: DisposedITAT Lucknow12 Jun 2025AY 2017-18

Bench: Shri Anadee Nath Misshra

Section 143(2)Section 143(3)Section 2

…I.T.A. No.573/Lkw/2024 Assessment Year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.573/Lkw/2024 Assessment Year:2017-18 Late Vikram Punvani Vs. Income Tax Officer, Through L/h Tehmina Punvani Range-5(3), 5, Mall Avenue, Near Sunni Lucknow. Waqf, Hazaratganj, Lucknow. PAN:AHEPP9782D (Appellant) (Respondent) Appellant by Shri Akshay Agarwal, Advocate Respondent by Shri Amit Kumar, Addl. CIT (D.R.) O R D E R (A) This appeal vide I.T.A. No.573/Lkw/2024 has been filed by the legal heir of late Vikram Punvani for assess…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Assessment 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 O R D E R PER AMARJIT SINGH, ACCOUNTANT MEMBER: The Revenue has filed the present appeal against the impugned order dated 05.09.2024 o…

SH. VIRBHADRA SINGH THROUGH L/H SMT. PRATIBHA SINGH,SHIMLA vs. DCIT, CIRCLE, SHIMLA

In the result, the appeal is allowed

ITA 148/CHANDI/2023[2009-10]Status: DisposedITAT Chandigarh25 Sept 2024AY 2009-10

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 148/Chd/2023 "नधा"रण वष" / Assessment Year : 2009-10 Virbhadra Singh, Vs. The Dcit, Circle Through Legal Heir बनाम Shimla Smt. Pratibha Singh Of Late Shri Virbhadra Singh, Holly Lodge, Jakhoo, Shimla-171001 "थायी लेखा सं./Pan No: Alrps 6513N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hering ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 24.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 25.09.2024 आदेश/Order Per Krinwant Sahay, A.M.:

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR

Section 148Section 151(1)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 148/CHD/2023 "नधा"रण वष" / Assessment Year : 2009-10 Virbhadra Singh, Vs. The DCIT, Circle Through Legal Heir बनाम Shimla Smt. Pratibha Singh of Late Shri Virbhadra Singh, Holly Lodge, Jakhoo, Shimla-171001 "थायी लेखा सं./PAN No: ALRPS 6513N अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( PHYSICAL HERING ) "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Dr. Ranjit Kaur…

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…

DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT vs. ANILKUMAR OCHHAVLAL DESAI, VADODARA

In the result, the appeal of the Department is dismissed

ITA 292/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad26 Jul 2024AY 2017-18

Bench: Jurisdictional Assessing Officer?

Section 143(1)Section 143(2)Section 159Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 The DCIT, Anilkumar Ochhavlal Circle 1(1)(1), Desai Vadodara Vs Shroff Nagar Society, Gotri Road, Vadodara, Gujarat-390021 PAN: ABOPD7444A (Appellant) (Respondent) Revenue Represented: Shri Kamlesh Makwana, CIT-DR Assessee Represented: Shri Manish J. Shah & Shri Rushin Patel, A.Rs. Date of hearing : 23-07-2024 Date of pronouncement : 26-07-2024 आदेश/ORDER PER : SIDDHARHTA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by…

TRISHUL BUILDTECH INFRASTRUTURE (P) LTD.,,BANGALORE vs. JCIT, BANGALORE

ITA 1367/BANG/2013[2007-08]Status: DisposedITAT Bangalore26 Oct 2023AY 2007-08

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R

Section 132Section 153ASection 153CSection 292Section 69C

…ITA Nos.1362, 1363 & 1367/Bang/2013 Trishul Buildtech Infrastructure Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.1362, 1363 & 1367/Bang/2013 Assessment Years: 2004-05, 2005-06 & 2007-08 Trishul Buildtech Infrastructure Pvt. Ltd. No.9 Ali Askar Road JCIT (OSD) Off. Cunningham Road Vs. Central Range Bangalore 560 052 Bangalore PAN NO : AADCT3672P APPELLANT RESPONDENT Appellant by : Shri A. Shankar, Senior Counsel Respondent by : Dr. G. Manoj Kumar, D.R. Date of Hearing : 21.09.2…

TRISHUL BUILDTECH INFRASTRUCTURE (P) LTD.,,BANGALORE vs. JCIT, BANGALORE

ITA 1363/BANG/2013[2005-06]Status: DisposedITAT Bangalore26 Oct 2023AY 2005-06

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R

Section 132Section 153ASection 153CSection 292Section 69C

…ITA Nos.1362, 1363 & 1367/Bang/2013 Trishul Buildtech Infrastructure Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.1362, 1363 & 1367/Bang/2013 Assessment Years: 2004-05, 2005-06 & 2007-08 Trishul Buildtech Infrastructure Pvt. Ltd. No.9 Ali Askar Road JCIT (OSD) Off. Cunningham Road Vs. Central Range Bangalore 560 052 Bangalore PAN NO : AADCT3672P APPELLANT RESPONDENT Appellant by : Shri A. Shankar, Senior Counsel Respondent by : Dr. G. Manoj Kumar, D.R. Date of Hearing : 21.09.2…

TRISHUL BUILDTECH INFRASTRUCTURE (P) LTD.,,BANGALORE vs. JCIT, BANGALORE

ITA 1362/BANG/2013[2004-05]Status: DisposedITAT Bangalore26 Oct 2023AY 2004-05

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R

Section 132Section 153ASection 153CSection 292Section 69C

…ITA Nos.1362, 1363 & 1367/Bang/2013 Trishul Buildtech Infrastructure Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.1362, 1363 & 1367/Bang/2013 Assessment Years: 2004-05, 2005-06 & 2007-08 Trishul Buildtech Infrastructure Pvt. Ltd. No.9 Ali Askar Road ACIT Off. Cunningham Road Vs. Central Circle-1(2) Bangalore 560 052 Bengaluru PAN NO : AADCT3672P APPELLANT RESPONDENT Appellant by : Shri A. Shankar, Senior Counsel Respondent by : Dr. G. Manoj Kumar, D.R. Date of Hearing : 21.09.2…

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…