Rajender Kumar Sehgal v. ITO

260 Taxmann 412High Court2019#4751 most cited

What is Rajender Kumar Sehgal v. ITO authority for?

A notice issued to a deceased assessee or their legal representatives beyond the period of limitation is without jurisdiction and cannot be saved by Section 292B.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2026.

Also referred to as

Rajender Kumar Sehgal v. ITO · Section 292B · Section 148 · legal representative · deceased assessee · notice beyond limitation · without jurisdiction · unenforceable · reassessment proceedings · Section 159(2)(b)

Also reported as

101 Taxmann.com 233

Sections most often in play

Section 292BSection 144Section 144BSection 147Section 148Section 159(2)(b)Section 292BBSection 142(1)

Issues it is cited on

section 2(31)section 39scheme of arrangementtransferor companysection 292bamalgamationsection 292legal representativesection 29reopening of assessmentsection 142notice under section 148

Judgments citing Rajender Kumar Sehgal v. ITO

Genpact India Pvt Ltd, Delhi vs. DCIT Circle-10(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 583/DEL/2020[2014-15]Status: DisposedITAT Delhi23 Jul 2020AY 2014-15

Bench: Ms Suchitra Kamble & Shri B. R. R. Kumargenpact India Pvt. Ltd. Vs Dcit 12A, Ground Floor, Prakash Deep Circle-10(1) Building, 7 Tolstoy Marg, C. R. Building, Ip Estate, New Delhi New Delhi Aabce4461B Pin: 110002 (Appellant) (Respondent)

Section 10ASection 115QSection 124Section 130(1)Section 139(5)Section 142(1)Section 143(2)Section 292BSection 391Section 77A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER, AND SHRI B. R. R. KUMAR, ACCOUNTANT MEMBER Genpact India Pvt. Ltd. Vs DCIT 12A, Ground Floor, Prakash Deep Circle-10(1) Building, 7 Tolstoy Marg, C. R. Building, IP Estate, New Delhi New Delhi AABCE4461B PIN: 110002 (APPELLANT) (RESPONDENT) Appellant by Sh. Percy Pardiwala, Sr. Adv and Sh. Sachit Jolly, Adv. Respondent by Ms. Sunita Singh, CIT DR Date of Hearing 17.06.2020 Date of Pronouncement 23.07.2020 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 15…

Pr. Commissioner of Income Tax vs. Maruti Suzuki India Limited

C.A. No.-005409-005409 - 2019Supreme Court25 Jul 2019

Bench: HON'BLE THE CHIEF JUSTICE

Section 142(1)Section 143(2)Section 260ASection 92C

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION Civil Appeal No 5409 of 2019 (Arising out of SLP(C) No 4298 of 2019) Pr. Commissioner of Income Tax, New Delhi …Appellant Versus Maruti Suzuki India Limited …Respondent J U D G M E N T Dr Dhananjaya Y Chandrachud, J 1 This appeal arises from a judgment of a Division Bench of the Delhi High Court dated 9 January 2018 which upheld the decision of the Income Tax Appellate Tribunal1. The Tribunal held that the assessment mad…

Samadhan Krishna Katekar, Raigad vs. ITO WD 3 Panvel, Navi Mumbai

In the result the ground No

ITA 3112/MUM/2017[2008-09]Status: DisposedITAT Mumbai12 Jun 2019AY 2008-09

Bench: Shri Pawan Singh & Shri M. Balaganeshmr. Samadhan Krishna Ito. Ward-3, Katekar, L/H Of Late Krishna Vs. Panvel Range, Trifed Tower, Kathari Katekar, Opp. Khanda Colony, At Dhutum, Taluka-Uran, Navi Mumbai-410206. District-Raigad. Pan: Azrpk4713E Appellant Respondent Appellant By : Mr. Prakash Pandit (Advocate) Respondent By : Shri Satish Rajore (Sr. Dr) Date Of Hearing : 10.06.2019 Date Of Pronouncement :12.06.2019 Order Under Section 254(1)Of Income Tax Act Per Pawan Singh; 1. This Appeal Under Section 253 Of Income Tax Act (Act) Is Directed Against

For Appellant: Mr. Prakash Pandit (Advocate)For Respondent: Shri Satish Rajore (Sr. DR)
Section 132Section 143Section 143(3)Section 147Section 148Section 2(47)Section 253Section 254(1)

…IN THE INCOMETAX APPELLATETRIBUNAL “G” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Mr. Samadhan Krishna ITO. Ward-3, Katekar, L/H of Late Krishna Vs. Panvel Range, Trifed Tower, Kathari Katekar, Opp. Khanda Colony, AT Dhutum, Taluka-Uran, Navi Mumbai-410206. District-Raigad. PAN: AZRPK4713E Appellant Respondent Appellant by : Mr. Prakash Pandit (Advocate) Respondent by : Shri Satish Rajore (Sr. DR) Date of Hearing : 10.06.2019 Date of Pronouncement :12.06.2019 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal und…

Balbir Singh S/O Sh. Dharam Singh, Mohali vs. ITO, Khanna

In the result, both the captioned appeals are hereby allowed

ITA 567/CHANDI/2016[2008-09]Status: DisposedITAT Chandigarh07 May 2019AY 2008-09

Bench: Shri N.K. Saini & Shri Sanjay Garg**

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. N.D.Gupta, Sr.DR
Section 147Section 148

…#### आयकर अपील य अधकरण,चडीगढ़ यायपीठ,"ए" चडीगढ़ **IN THE INC OME TAX A PPELLA TE TR IBU NA L D IVISION BEN CH, 'A', CHA N DIGA RH** ## ी एन. के . सैनी, उपाय एवं ी संजय गग, यायक सदय **BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANJAY GARG, JUDICIAL MEMBER** # आयकरअपीलसं./**ITA No.567/C HD/ 2016** नधारणवष / Assessment Year :2008-09 | Sh. Balbir Singh, | Vs. | The ITO,Ward-1, | | |----------------------------------|------|------------------|--| | S/o Sh Dharam Singh, | बनाम | Khanna | | | Through L/H Sh. Navpreet Singh, | | | | | S/o Late Balbir…

Gurtej Singh L/H Lt. Avtar Singh, Panchkula vs. ITO, Panchkula

In the result, the appeal of the appellant is hereby allowed

ITA 1103/CHANDI/2016[2007-08]Status: DisposedITAT Chandigarh01 Mar 2019AY 2007-08

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita No. 1103/Chd/2016 "नधा"रण वष" / Assessment Year : 2007-08 Shri Gurtej Singh, The Ito, Ward- 1, बनाम L/H Late Sh. Avtar Singh, Panchkula Village – Johluwala, P.O. Nanakpur Tehsil-Kalka, Panchkula "थायी लेखा सं./Pan No: Gawps9985Q अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: NoneFor Respondent: Smt. Chandrakanta, Sr. DR
Section 148Section 292B

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1103/CHD/2016 "नधा"रण वष" / Assessment Year : 2007-08 Shri Gurtej Singh, The ITO, Ward- 1, बनाम L/H Late Sh. Avtar Singh, Panchkula Village – Johluwala, P.O. Nanakpur Tehsil-Kalka, Panchkula "थायी लेखा सं./PAN No: GAWPS9985Q अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : None राज"व क" ओर से/ Revenue by : Smt. C…