Jaydeepkumar Dhirajlal Thakkar v. ITO

401 ITR 302High Court2018#11630 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 142(1)Section 147Section 148Section 159Section 250Section 292BSection 69A

Issues it is cited on

section 2(7)section 2(29)section 167section 161section 159legal representativesection 292bbsection 129section 292bsection 21section 16section 292

Judgments citing Jaydeepkumar Dhirajlal Thakkar v. ITO

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

…to be initiated against a legal representative and not against the deceased and, therefore, the notices issued to the dead person are invalid. Reliance was placed upon the decision of this court in Jaydeep Kumar Dhirajlal Thakkar v. Income Tax Officer, (2018) 401 ITR 302 (Guj.) and Vipin Walia v. Income Tax Officer, (2016) 381 ITR 19 (Delhi). 9. Thereafter, by a notice dated 03.08.2018 issued under section 142(1) of the Act, the respondent called upon the petitioner as legal heir of deceased Shri Jayantilal Harilal Patel to furnish the documents mentioned therein. In the annexure thereto, the petitioner is calle…

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

…risdictional Gujarat High Court while deciding this issue in favour of the assessee and made the following notable observations: “11. The issue thereafter came up before the Hon’ble High Court in the case of Jaydeepkumar Dhirajlal Thakkar vs. ITO reported in 401 ITR 302 (Guj), judgment dated 22.01.2018, wherein relying upon the aforesaid decision of the jurisdictional High Court in the case of Rasid Lala(supra), holding that where the assessee was deceased on the date of issue of notice u/s. 148, Section 159 required notice u/s. 148 to be issued to the legal representatives/ heirs of the assessee and not against…

Late Sh. Birdi Chand Through Legal Heir Mukesh Sharma, Jaipur vs. ITO, Ward-7(2), Jaipur

In the result, the appeal of the assessee is allowed

ITA 502/JPR/2023[2012-13]Status: DisposedITAT Jaipur09 Apr 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Anup Singh (Addl.CIT)
Section 139(1)Section 142(1)Section 143(3)Section 148Section 292BSection 54F

…to be initiated against a legal representative and not against the deceased and, therefore, the notices issued to the dead person are invalid. Reliance was placed upon the decision of this court in Jaydeep Kumar Dhirajlal Thakkar v. Income Tax Officer, [2018] 401 ITR 302 (Guj.) and Vipin Walia v. Income Tax Officer, [2016] 381 ITR 19 (Delhi). 9. Thereafter, by a notice dated 3-8-2018 issued under section 142(1) of the Act, the respondent called upon the petitioner as legal heir of deceased Shri Jayantilal Harilal Patel to furnish the documents mentioned therein. In the annexure thereto, the petitioner is called u…

Late Sh. Shekhar Dhariwal Through L/H Smt. Nikita Dhariwal, Dhariwal Bhawan, Shastri Market, Kota vs. ITO, Ward-2(2), Kota

In the result, the appeals of the assessee are partly allowed for statistical purposes

ITA 51/JPR/2023[2014-15]Status: DisposedITAT Jaipur02 Jun 2023AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. Monisha Choudhary, Addl.CIT
Section 147Section 148

…him to drop proceedings, it could not be construed that petitioner had participated in proceedings and therefore, provisions of section 292B would not be attracted and notice u/s 148 was to be treated as invalid. Jaydeepkumar Dhirajlal Thakkar Vs. ITO (2018) 401 ITR 302 (Guj.) (HC) (Case laws compilation PB 21-24):- Notice under sec. 148 issued in the name of T after more than four years of T’s death was a nullity. Fact that petitioner was legal heir of T was on record of assessment. On a plain reading of sec. 159 it is apparent that for the purpose of making an assessment (including an assessment, reassessment…

Late Mr. Shankar Mukund Shenai Through His Legal Heir Sangeetha Samir Koppikar, Mum vs. ITO-23(3)(3), Mum

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

ITA 3241/MUM/2022[2009-10]Status: DisposedITAT Mumbai29 May 2023AY 2009-10

Bench: Shri Aby T.Varkey, Jm & Shri Om Prakash Kant, Am आयकरअपीलसं/I.T.A. No.3241/Mum/2022 (निर्धारणवर्ा/Assessment Year: 2009-10) बिधम Late Shri Shankar Mukund Income Tax Officer, 23 (3) Shenai (3) Vs. (Through His Legal Heir Room No.108, Sangeetha Samir Koppikar) Matrumandirtardeo, Grant Flat No. 1202, Anish Tower Road Senapatibapat Marg, Next To Mumbai-400 007 Ruparel College Matunga (W) Mumbai-400 018 स्थधयीलेखधसं/.जी. आइ. आर. सं/.Pan/Gir No.Aahps4468D अपीलार्थी / Appellant .. प्रत्यर्थी / Respondent

For Appellant: Shri Puru Jain & Shri RajendrakumarFor Respondent: Shri Anil K. Das
Section 143(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T.VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकरअपीलसं/I.T.A. No.3241/Mum/2022 (निर्धारणवर्ा/Assessment Year: 2009-10) बिधम Late Shri Shankar Mukund Income Tax Officer, 23 (3) Shenai (3) Vs. (Through his Legal Heir Room No.108, Sangeetha Samir Koppikar) MatruMandirTardeo, Grant Flat No. 1202, Anish Tower Road SenapatiBapat Marg, Next to Mumbai-400 007 Ruparel College Matunga (W) Mumbai-400 018 स्थधयीलेखधसं/.जी. आइ. आर. सं/.PAN/GIR No.AAHPS4468D अपीलार्थी / Appellant .. प्रत्यर्थी / Respondent Assessee by: Shri Puru Jain & Shri Rajendrakumar Ja…

Assistant Commissioner of Income Tax, Central Circle - 4, Surat vs. Shri Amatlal Devchandbhai Patel, Surat

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 218/SRT/2022[2011-12]Status: DisposedITAT Surat30 Jan 2023AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainia.C.I.T., Late Amratlal Devchandbhai Patel, Central Circle-4, Through L/H-Jignesh Amritlal Patel, Vs. Surat. 8, Pratistha Park, Sarelawadi, Ghod Dod Road, Surat. Pan No. Abrpp 3569 R Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 254(1)Section 269TSection 271ESection 27ISection 292B

…circumstances of the case and in law, the Ld.CIT(A) has erred in deleting the penalty levied of Rs. 1,00,00,000/- under Sec.27IE of the Act by placing reliance on the decisions of the Hon'ble Gujarat High Court in the case of Vikram Singh Vs. Union of India (401 ITR 302) and Hon'ble Delhi High ITA No.218/Srt/2022 ACIT Vs. Late Amratlal Devchandbhai Patel thr. L/h-Jignesh Amritlal Patel Court's decision in the case of Rajender Kumar Singhal Vs. ITO (101 Taxmann.com 233), without appreciating the fact that in those cases the legal heirs of the deceased-assessees have filed objections during the course of proceedi…

Md. Gulam Ahmed Umermiya Malek L/H Late Umermiya Chandmiya Malek, Ahmedabad vs. The ITO, Ward-3(2)(10), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1366/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad29 Jun 2022AY 2012-13

Bench: Dr. Arjun Lal Saini & Ms. Madhumita Royassessment Year:2012-13 Md. Gulam Ahmed The Ito, Ward-3(2)(10), Umermiyamalek, Legal Heir Of Vs Ahmedabad. Late Umermiyachandmiyamalek, 5C/O S.V. Agrawal& Co., Ca 502, Mangalmurti Complex, Opp. City Gold Cinema, Ashram Road, Ahmedabad-380009. Pan : Bkfpm 4983 E (Appellant) (Responent) Assessee By : None. : Shriv. K. Singh, Sr. Dr Revenue By सुनवाईक"तार"ख/Date Of Hearing : 19/04/2022 घोषणाक"तार"ख/Date Of Pronouncement: 29/06/2022 आदेश/O R D E R

For Appellant: None
Section 139Section 143(3)Section 147Section 148Section 159Section 292BSection 50C

…er section 148 of the Income Tax Act was issued on 29.03.2017 after the death of the assessee. Hence, we note that this issue is covered by the judgment of the Hon’ble Jurisdictional High Court of Gujarat in the case of Jaydeepkumar Dhirajlal Thakkar vs. ITO, 401 ITR 302 (Guj.) wherein it was held that if the Assessing Officer issued the notice on deceased person and continued the assessment proceedings, the assessment proceedings would be vitiated and assessment order made on such dead person is null and void in the eyes of law, therefore addition made by the Assessing Officer does not have any leg to stand.Howe…

Abdulvahed A. Sheikh, Legal Heirof Late Smt. Sarifaben Bikhubhai Shek, Ahmedabad vs. The ITO, Ward-7(2)(5), Ahmedabad

The appeal of the assessee is allowed in above terms

ITA 2948/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2012-13
For Appellant: Shri A.C. Shah, A.RFor Respondent: Shri S. S. Shukla, Sr. D.R
Section 120(3)(a)Section 133(6)Section 142(1)Section 147Section 148Section 250(6)Section 282Section 54F

…e Act shall not be of any assistance to the revenue. “ I.T.A No. 2948/Ahd/2017 A.Y. 2012-13 Page No 6 Abdulvahed A.Sheikh vs. ITO 11. The issue thereafter came up before the Hon’ble High Court in the case of Jaydeepkumar Dhirajlal Thakkar vs. ITO reported in 401 ITR 302 (Guj), judgment dated 22.01.2018, wherein relying upon the aforesaid decision of the jurisdictional High Court in the case of Rasid Lala(supra), holding that where the assessee was deceased on the date of issue of notice u/s. 148, Section 159 required notice u/s. 148 to be issued to the legal representatives/ heirs of the assessee and not against…

ITO 27 (1)(5), Mumbai vs. Late Smt. Jaswandi Dhlakia, Mumbai

In the result, Revenue’s appeal is dismissed and cross-objection of the assessee is allowed for statistical purposes

ITA 670/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Oct 2020AY 2009-10

Bench: Shri Shamim Yahya: A.Y : 2009-10

For Appellant: Shri Ajay SinghFor Respondent: Shri Kailash Gaikwad
Section 148Section 292B

…ai [2019] 414 ITR 292 (Bombay) pg 164-168  Notice issued in name of deceased assessee – Objection raised by legal heir of deceased assessee before completion of reassessment – Notice was held to be null and void. Jaydeepkumar Dhirajlal Thakkar v. ITO (2018) 401 ITR 302 (Guj)(HC)  As per settled law, notice for reopening of assessment against a dead person is invalid. The fact that the AO was not informed of the death before issue of notice is irrelevant. Consequently, the s. 148 notice is set aside and order of assessment stands annulled (Alamelu Veerappan 257 Taxman 72 (Mad) followed) Rupa Shyamsundar Dhuma…

Jaydeepkumar Dhirajlal Thakkar v. ITO (401 ITR 302) — Cited in 9 Judgments | BharatTax