ITR 664 (Mad), CIT vs. N.A. Mandagi (1967) 63 ITR 173 (Mys): TC44R 322 and First Addl. ITO v. Mrs. Suseela Sadanandan

57 ITR 168Supreme Court of India1965#18078 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2024.

Issues it is cited on

interest

Judgments citing ITR 664 (Mad), CIT vs. N.A. Mandagi (1967) 63 ITR 173 (Mys): TC44R 322 and First Addl. ITO v. Mrs. Suseela Sadanandan

Vijaybhai Laxmichand Demla L/H of Late Shri Laxmichand Pahlumal Demla, Bhavnagar vs. The ITO, Ward-1(1), Bhavnagar

In the result, the appeal filed by the Assessee is hereby allowed

ITA 1109/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2017-18

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115BSection 142(1)Section 144Section 159Section 271FSection 272A(1)(d)Section 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2017-18 Vijaybhai Laxmichand Income Tax Officer, Demla Ward-1(1), L/H of Late Shri Vs Bhavnagar Laxmichand Pahlumal Demla L.I.G. 6, Shastrinagar, Bhavnagar, Gujarat-364001 PAN: ABQPD3053K (Respondent) (Appellant) Assessee Represented: Shri Abhimanyu Singh Bhati, A.R. Revenue Represented: Shri Urjit B Shah, Sr.D.R. Date of hearing : 06-03-2024 Date of pronouncement : 20-03-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This ap…

Estate of Suresh Vallabhji Vora, Mumbai vs. AO WD 23(3) (4), Mumbai

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 224/MUM/2022[2019-20]Status: DisposedITAT Mumbai30 May 2022AY 2019-20

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2019-20 Estate Of Suresh Vallabhji Vora, Ao Ward 23(3)(4), 201(A), 2Nd Floor, Unique Centre, 15 Matru Mnadir, Tardeo Road, Waterfield Road, Bandra West, Vs. Mumbai-400 007. 400050. Pan No. Aabae 5685 M Appellant Respondent

For Appellant: Mr. Kirit Sanghvi, ARFor Respondent: Mr. Kiran P. Unavekar, DR
Section 143(1)Section 168

…inal rate treating the status of assessee as Association of Persons (AOP). 3. Aggrieved, the assessee filed appeal before the Ld. CIT(A) . The Ld. CIT(A) followed the decision of the Hon’ble Supreme Court in the case of Addl. ITO v. Suseela Sadanandan (1965) 57 ITR 168 (SC) wherein it is held that where a person dies executing a will, appointing one or more executors or dies intestate leaving behind him more than one heir, the Assessing Officer should proceed to assess the total income of the deceased against all the executors or legal representative, as the case of may be. The Ld. CIT(A) also observed that asse…

Tahar Singh (Through L/H Sunita Kumari ), Gurgaon vs. ITO Ward - 42(3), New Delhi

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 1654/DEL/2020[2007-08]Status: DisposedITAT Delhi23 Jun 2021AY 2007-08

Bench: Sh. N. K. Billaiya & Sh.Kuldip Singh(Through Video Conferencing) Assessment Year: 2007-08

Section 147Section 148

…assessment has been framed in the name of Sunita Kumari one of the daughter of the deceased Tahar singh whereas there are seven legal heirs of the deceased assessee. 9. The Hon’ble Supreme Court in the case of First Additional ITO Vs. Mrs. Susheela Sadananda 57 ITR 168 has observed as under :- 8 10. Considering the facts of the case in the light of the aforestated findings of the Hon’ble Supreme court (supra) we restore the entire appeal to the files of the AO. The AO is directed to issue notice to all the legal heirs of the deceased assessee and decide afresh as per the provisions of the law after giving a re…

Pawan Kumar Dhelia Legal Heir of Late Smt. Madhavi Dhelia, Mumbai vs. ITO Ward - 20(2)(2), Mumbai

In the result, assessee’s appeal is partly allowed for statistical purposes

ITA 6038/MUM/2016[2011-12]Status: DisposedITAT Mumbai13 Apr 2018AY 2011-12

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Prakash G. JhunjhunwalaFor Respondent: Shri V. Vidhyadhar
Section 13(2)Section 143(3)Section 159(2)

…atives of the deceased assessee in terms of section 159(2) of the Act. In support of his contention, the learned Authorised Representative relied upon the following decisions:– i) CIT v/s Narian Dass, 249 ITR 148 (Del.); ii) Addl. ITO v/s Suseela Sadanandan, 57 ITR 168 (SC); iii) Ashok Kumar v/s ITO, 80 ITD 33; iv) G.S. Kamath v/s ITO, 114 taxman 160 (Mum.); & v) Late A.Y. Prabhakar (Indl.) v/s ACIT, 25 CCH 181. 9. The learned Departmental Representative fairly submitted that the issue may be restored back to the Assessing Officer for completing the assessment in respect of all legal representatives of the asses…

Santi Lata Behera, Dhenkanal vs. ITO, Ward-3(4), Bhubaneswar

In the result, the appeal of the assessee is allowed

ITA 192/CTK/2017[2012-13]Status: DisposedITAT Cuttack29 Nov 2017AY 2012-13

Bench: Shri N.S.Sainiआयकर अपीऱ सं./Ita No.192/Ctk/2017 (नििाारण वषा / Assessment Year :2012-2013) Late Paramananda Behera, Vs. Ito Ward-3(4) At-Town Planning Colony, Bhubaneswar Po & Dist-Dhenkanal स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Accpb 5868 R (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri K.K.BalFor Respondent: Shri D.K.Pradhan, DR
Section 143(3)Section 147Section 159Section 159(2)Section 24B

…bserved that legal fictions are only for a definite purpose for which they are created and should not be extended beyond that limited field. The same principle was reiterated by the Supreme Court in the case of First Addl. ITO v. Mrs. SuseelaSadanandan [1965] 57 ITR 168 where it was held that on the death of a person the Income-tax Officer has to proceed against the executor and/or legal representative of the deceased. The proposition laid down by the Supreme Court in the above cases was followed by the Calcutta High Court in the case of CIT v. Shantilal C. Mehta [1978] 113 ITR 79 where it was held that on the de…