ITO Ward 1(3)(7), Surat v. Durlabhbhai Kanubhai Rajpara

114 Taxmann.com 482Supreme Court of India2020#4778 most cited

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.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2026.

Also referred to as

ITO v. Durlabhbhai Kanubhai Rajpara · section 148 · section 147 · section 159 · deceased assessee · invalid notice · void ab initio assessment · legal representative · notice to dead person

Sections most often in play

Section 292BSection 148Section 143(3)Section 144BSection 147Section 159Section 131(1A)Section 159(2)(b)

Issues it is cited on

section 2(7)time barred assessmentsection 159section 271(l)section 167section 161legal representativesection 271(l)(c)penalty proceedings initiatednon application of mindnon-speaking ordersection 131(1a)

Judgments citing ITO Ward 1(3)(7), Surat v. Durlabhbhai Kanubhai Rajpara

Himanshu Malhotra (Through Legal Heir of Late Sh. Ashok Malhotra), New Delhi vs. ACIT Circle-14, New Delhi

In the result, Appeal of the assessee in ITA No

ITA 1025/DEL/2023[2004-05]Status: DisposedITAT Delhi10 Jul 2023AY 2004-05

Bench: Imposing Penalty. Page 2 Of 15

Section 143(3)Section 147Section 253Section 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.1025/Del/2023 (ASSESSMENT YEAR 2004-05) ITA No.1027/Del/2023 (ASSESSMENT YEAR 2006-07) ITA No.1029/Del/2023 (ASSESSMENT YEAR 2008-09) ITA No.1031/Del/2023 (ASSESSMENT YEAR 2010-11) ITA No.1033/Del/2023 (ASSESSMENT YEAR 2012-13) Himanshu Malhotra Asst.CIT (through legal heir of late Circle-14 Sh. Ashok Malhotra) Vs. New Delhi House No.1310 Dr. Mukherjee Nagar Delhi-110 033 PAN-AAPPM 8352G (Appellant) (Respondent) Page 1 of 15 ITA Nos.102…

Himanshu Malhotra (Through Legal Heir of Late Sh. Ashok Malhotra), New Delhi vs. ACIT Circle -14, New Delhi

In the result, Appeal of the assessee in ITA No

ITA 1024/DEL/2023[2001-002]Status: DisposedITAT Delhi10 Jul 2023AY 2001-002

Bench: Imposing Penalty. Page 2 Of 15

Section 143(3)Section 147Section 253Section 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.1025/Del/2023 (ASSESSMENT YEAR 2004-05) ITA No.1027/Del/2023 (ASSESSMENT YEAR 2006-07) ITA No.1029/Del/2023 (ASSESSMENT YEAR 2008-09) ITA No.1031/Del/2023 (ASSESSMENT YEAR 2010-11) ITA No.1033/Del/2023 (ASSESSMENT YEAR 2012-13) Himanshu Malhotra Asst.CIT (through legal heir of late Circle-14 Sh. Ashok Malhotra) Vs. New Delhi House No.1310 Dr. Mukherjee Nagar Delhi-110 033 PAN-AAPPM 8352G (Appellant) (Respondent) Page 1 of 15 ITA Nos.102…

Shri. Varadarajan Narayan Aiyar, Bengaluru vs. Income-Tax Officer, Ward-1(2)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 91/BANG/2023[2017-18]Status: DisposedITAT Bangalore02 May 2023AY 2017-18

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: --- None ---For Respondent: Sri.P.Suresh Rao, Addl.CIT-DR
Section 250Section 269SSection 271D

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.91/Bang/2023 : Asst.Year 2017-2018 Sri.Varadarajan Narayan Aiyar The Income Tax Officer 3024, Level 2, 1st Floor, Wing C Ward 1(2)(1) v. Block 2, Prestige Park View Bangalore. Hope Farm Circle, Whitefield Bangalore – 560 066. PAN : ABIPA7972N. (Appellant) (Respondent) Appellant by : --- None --- Respondent by : Sri.P.Suresh Rao, Addl.CIT-DR Date of Pronouncement : 02.05.2023 Date of Hearing : 27.04.2023 O R D E R Per George George K, JM : This appeal at the instance of the ass…

The ACIT, Circle-5, Rajkot-Gujarat vs. M/S. Micro Forge (India) Ltd., Rajkot-Gujarat

In the result, appeal of the Revenue is dismissed

ITA 511/RJT/2014[2008-09]Status: DisposedITAT Rajkot06 May 2022AY 2008-09

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year : 2008-09 Acit, Cir.5 M/S.Micro Forge (India) Ltd. Rajkot. Vs B/H. Kishan Petrol Pump Po-Tb Hospital Kangasiyali Rajkot.

For Respondent: Shri Aarsi Prasad, CIT-DR
Section 143(3)Section 148Section 33

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, राजकोट "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "यायपीठ "यायपीठ, , , , राजकोट "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year : 2008-09 ACIT, Cir.5 M/s.Micro Forge (India) Ltd. Rajkot. Vs B/h. Kishan Petrol Pump PO-TB Hospital Kangasiyali Rajkot. (Applicant) (Responent) : None Assessee by Revenue by : Shri Aarsi Prasad, CIT-DR सुनवाई क" तार"ख/Date of Hearing : 28/04/2022 घोषणा क" तार"ख /Date of Pronouncement: 0…