What is Krishnaawtar Kabra v. ITO authority for?

Assessment proceedings initiated against a deceased person are void ab initio, and such proceedings cannot be continued against their legal heirs if no notice was served during the assessee's lifetime or on the legal heir as a "deemed assessee" within the prescribed time.

How many judgments cite Krishnaawtar Kabra v. ITO?

21 judgments on BharatTax cite Krishnaawtar Kabra v. ITO (140 Taxmann.com 423), spanning 2022 to 2026.

Which sections of the Income Tax Act does Krishnaawtar Kabra v. ITO come up under?

It is most often cited in judgments turning on Section 148, Section 144, Section 147, Section 142(1), Section 144B, Section 159.

Krishnaawtar Kabra v. ITO (140 Taxmann.com 423)

LATE JANKIDEVI NANDLAL JAISWAL THROUGH LEGAL HEIR SHRI AMIT MOHANLAL JAISWAL,NAGPUR vs. ITO WARD-4(4), NAGPUR

In the result, it is directed that the order passed under section 263 be set aside

ITA 238/NAG/2024[2015-16]Status: DisposedITAT Nagpur27 Mar 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Khettra Mohan Roylate Jankidevi Nandlal Ito, Ward – 4(4), Nagpur Jaiswal Through Lr Amit Vs Mohanlal Jaiswal, 3/14, Balabhaupeth, Panchpaoli Nagpur-440017 Pan : Adgpj 9652 C Assessee Respondent Assessee By : Shri Himesh Demble, Ca Revenue By : Shri Pankaj Kumar, Cit-Dr Date Of Hearing : 24.02.2026 Date Of Pronouncement : 27.03.2026

For Appellant: Shri Himesh Demble, CAFor Respondent: Shri Pankaj Kumar, CIT-DR

Section 147Section 148Section 159(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH :: NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER Late Jankidevi Nandlal ITO, Ward – 4(4), Nagpur Jaiswal through LR Amit vs Mohanlal Jaiswal, 3/14, Balabhaupeth, Panchpaoli Nagpur-440017 PAN : ADGPJ 9652 C Assessee Respondent Assessee by : Shri Himesh Demble, CA Revenue by : Shri Pankaj Kumar, CIT-DR Date of hearing : 24.02.2026 Date of pronouncement : 27.03.2026 PER KHETTRA MOHAN ROY, AM: This appeal by the assessee is directed against the order of Ld. Principal Commissioner of Income Tax-1, Nagpur (for short, “PCIT…

JAYVEERSINGH JASHUBHAI CHUDASAMA L/H DIVYABEN JAYVEERSINGH CHUDASAMA,VALSAD vs. ITO, WARD 5, VAPI

In the result, the appeal of the assessee is allowed

ITA 204/SRT/2025[2011-12]Status: HeardITAT Surat23 Jan 2026AY 2011-12

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Raghunath Kamble

For Appellant: Shri Suresh K. Kabra, CAFor Respondent: Ms Namita Patel, Sr. DR

Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER I.T.A. No. 204/SRT/2025 (Assessment Year: 2011-12) Jayveersingh Jashubhai ITO, Vs. Chudasama, Ward – 5, L/h Divyaben Jayveersingh Valsad Chudasama, 34, Jalaram Nagar Swadhyayamandal Road, Killa Pardi, Valsad - 396125 [PAN: AJHPC4212A] (Appellant) .. (Respondent) Appellant by : Shri Suresh K. Kabra, CA Respondent by: Ms Namita Patel, Sr. DR Date of Hearing 19.01.2026 Date of Pronouncement 23.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT: This appeal has been filed…

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…

PRASANNA PRABHAKARAN L/H OF LATE VASAVA PANICKER PRABHAKARAN KAVINTAVADAKKADATH,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

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

ITA 1741/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad24 Sept 2025AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaassessment Year: 2013-14

Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2013-14 Prasanna Prabhakaran, Income Tax Officer, L/H. of Late Vasava Panicker Ward – 3(3)(5), Prabhakaran, Aayakar Bhawan (Vejalpur), Kavintavadakkadath, Nr. Sachin Tower, 33, Aditya Bungalows, 100 ft. Road, Vs. Nr. Doordarshan, Anandnagar-Prahladnagar Thaltej, Bodakdev S.O., Road, Ahmedabad - 380 054. Ahmedabad – 380 015. [PAN – AIUPP 2487 N] (Appellant) (Respondent) Assessee by Shri Hardik Vora, Advocate Revenue by Shri Abhijit,…

LATE SH RAJA RAM THROUGH LEGAL HEIR VIRENDRA YADAV,GHAZIABAD vs. ITO WARD 2(2)(1), GHAZIABAD

ITA 1168/DEL/2024[2010-11]Status: DisposedITAT Delhi16 Jul 2025AY 2010-11

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Roy

For Appellant: Sh. Madhav Kapoor, AdvFor Respondent: Ms. Harpreet Kaur Hansra, SR

Section 142(1)Section 144Section 147Section 148Section 271(1)(c)

…Page 1 ITA Nos.1167 & 1168/Del/2024 Late Sh. Raja Ram through legal heir Virendra Yadav (AY: 2010-11) THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER ITA Nos.1167 & 1168/Del/2024 (Assessment Year: 2010-11) Late Sh. Raja Ram through legal heir Virendra Yadav, Vs. ITO, Ward 2(2)(1) CGO Complex-II Kamla Nehru Nagar, Hapur Road, Ghaziabad C/o B.K. Kapur & Co. Chartered Accountants 17 Navyug Market, Ghaziabad, Uttar Pradesh- 201001 स्थायीलेखासं . / जी आइआरसं . / PAN/GIR No: ARIPV1844Q Appellant Respondent Appellant by : Sh. Madhav…

LATE SH RAJA RAM THROUGH LEGAL HEIR VIRENDRA YADAV,GHAZIABAD vs. ITO,WARD-2(2)(1), GHAZIABAD

The appeals of the assessee are allowed

ITA 1167/DEL/2024[2010-11]Status: DisposedITAT Delhi16 Jul 2025AY 2010-11

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Royita Nos.1167 & 1168/Del/2024 (Assessment Year: 2010-11)

For Appellant: Sh. Madhav Kapoor, AdvFor Respondent: Ms. Harpreet Kaur Hansra, SR

Section 142(1)Section 144Section 147Section 148Section 271(1)(c)

…P a g e | 1 ITA Nos. 1167 & 1168/Del/2024 Late Sh. Raja Ram through legal heir Virendra yadav (AY: 2010-11) THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER ITA Nos.1167 & 1168/Del/2024 (Assessment Year: 2010-11) Late Sh. Raja Ram Vs. ITO, Ward 2(2)(1) through legal heir CGO Complex-II Virendra Yadav, Kamla Nehru Nagar, C/o B.K. Kapur & Co. Hapur Road, Chartered Accountants Ghaziabad 17 Navyug Market, Ghaziabad, Uttar Pradesh- 201001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ARIPV1844Q Appellant .. Respondent Appellant by : S…

RINJU ADITYAKUMAR GOGOI L/H OF LATE ADITYA KUMAR GOGOI,VADODARA vs. THE INCOME TAX OFFICER, WARD-4(1)(4), VADODARA

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

ITA 393/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad14 May 2024AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Assessment Year 2017-18 Rinju Adityakumar Income Tax Officer, Gogoi L/H of Late Ward-4(1)(4), Aditya Kumar Gogoi, Vs Vadodara 303, Chandan Residency, Makarpura Road, Makarpura, Vadodara-390009 Gujarat PAN: ADAPG3424D (Respondent) (Appellant) Assessee Represented: Shri Sakar Sharma, A.R. Revenue Represented: Smt. Trupti Patel, Sr.D.R. Date of hearing : 09-05-2024 Date of pronouncement : 14-05-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:…

BAIRAJBEN CHAVDA L/H OF LATE BHURABHAI GANDABHAI CHAVADA,AHMEDABAD vs. THE ITO, WARD-3(2)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 19/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad26 Apr 2024AY 2017-18

Bench: Ms. Suchitra Kamble (Judicial Member)

For Appellant: Shri Sunil Maloo, A.RFor Respondent: Shri Ketan Gajjar, Sr. D.R

Section 139Section 142(1)Section 144Section 69A

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Ms. Suchitra Kamble, Judicial Member Assessment Year 2017-18 Bairajben Chavda, The Income Tax L/H of Late Officer, Bhurabhai Gandabhai Vs Ward-3(2)(1), Chavda, Darbar Vaas, Ahmedabad Changodar, Sanand, (Respondent) Ahmedabad PAN: AOJPCO605E (Appellant) Assessee by: Shri Sunil Maloo, A.R. Revenue by: Shri Ketan Gajjar, Sr. D.R. Date of hearing : 01-04-2024 Date of pronouncement : 26-04-2024 आदेश/ORDER This is an appeal filed against the order dated 08-11- 2023 passed by National Faceless Appeal Centre (NFAC), Delhi for assessment year 201…

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…