Sandeep Chopra v. Pr. CIT

149 Taxmann.com 225High Court2023#7676 most cited

What is Sandeep Chopra v. Pr. CIT authority for?

Where an assessee dies during original assessment proceedings and the AO is aware of this, a reassessment notice issued in the deceased assessee's name and PAN, rather than their legal representative's, is illegal. Consequently, all orders passed pursuant to such notice are void and must be quashed.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2026.

Also referred to as

Sandeep Chopra v. Pr. CIT · Section 147 · Section 148 · deceased assessee · legal representative · reopening notice · illegal notice · quashed order · AO aware of death · assessment proceedings

Sections most often in play

Section 115BBESection 144Section 144BSection 147Section 148Section 159(3)Section 263

Issues it is cited on

time barred assessmentsection 159section 271(l)section 271(l)(c)penalty proceedings initiatedlegal representativenon application of mindnon-speaking ordersection 253furnishing inaccurate particularsnon-application of mindsection 274

Judgments citing Sandeep Chopra v. Pr. CIT

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…

Sujatha Sunkara by L/R Ganga Rao Sunkara, Nizamabad vs. ITO, Ward- 3, Nizamabad

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

ITA 1844/HYD/2025[2017-18]Status: DisposedITAT Hyderabad30 Jan 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1844/Hyd/2025 Assessment Year 2017-2018 Ganga Rao Sunkara L/R Of Sujatha The Income Tax Officer, Sunkara, Nizamabad. Vs. Ward-3, Pin – 503 202 Nizamabad. Pan Acxpv6532H Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By : Sri H Srinivasulu, Advocate राज" व "ारा/Revenue By : Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 27.01.2026 घोषणा की तारीख/Pronouncement: 30.01.2026 आदेश/Order Per Vijay Pal Rao:

For Appellant: Sri H Srinivasulu, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 115B

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA.No.1844/Hyd/2025 Assessment Year 2017-2018 Ganga Rao Sunkara L/R of Sujatha The Income Tax Officer, Sunkara, Nizamabad. vs. Ward-3, PIN – 503 202 Nizamabad. PAN ACXPV6532H Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee by : Sri H Srinivasulu, Advocate राज" व "ारा/Revenue by : Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of hearing: 27.01.2026 घोषणा की तारीख/Pronouncement: 30.01.2026 आदेश/ORDER PER…

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…

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 1033/DEL/2023[2012-13]Status: DisposedITAT Delhi10 Jul 2023AY 2012-13

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 1032/DEL/2023[2011-12]Status: DisposedITAT Delhi10 Jul 2023AY 2011-12

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 1031/DEL/2023[2010-11]Status: DisposedITAT Delhi10 Jul 2023AY 2010-11

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 1030/DEL/2023[2009-10]Status: DisposedITAT Delhi10 Jul 2023AY 2009-10

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 1029/DEL/2023[2008-09]Status: DisposedITAT Delhi10 Jul 2023AY 2008-09

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 1028/DEL/2023[2007-08]Status: DisposedITAT Delhi10 Jul 2023AY 2007-08

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 1027/DEL/2023[2006-07]Status: DisposedITAT Delhi10 Jul 2023AY 2006-07

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 1026/DEL/2023[20005-06]Status: DisposedITAT Delhi10 Jul 2023

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 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…

Sandeep Chopra v. Pr. CIT (149 Taxmann.com 225) — Cited in 14 Judgments | BharatTax