How many judgments cite Savita Kapila v. ACIT?

98 judgments on BharatTax cite Savita Kapila v. ACIT (118 Taxmann.com 46), spanning 2020 to 2026.

Which sections of the Income Tax Act does Savita Kapila v. ACIT come up under?

It is most often cited in judgments turning on Section 148, Section 147, Section 144, Section 159, Section 142(1), Section 292B.

Savita Kapila v. ACIT

118 Taxmann.com 46High Court2020#1157 most cited

What is Savita Kapila v. ACIT authority for?

There is no legal requirement for a legal representative to report an assessee's death to the income tax department; consequently, a reassessment notice issued under Section 148 to a deceased person is invalid as it lacks proper jurisdiction.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2026.

Also referred to as

Savita Kapila v. ACIT · Section 148 · Section 147 · Section 159 · legal representative · notice to deceased assessee · reassessment validity · invalid jurisdiction

Also reported as

426 ITR 502273 Taxmann 148

Sections most often in play

Section 148 Section 147 Section 144 Section 159 Section 142(1)Section 292B Section 263 Section 143(3)

Issues it is cited on

section 159 section 263of legal representative section 161 section 292b section 292bb inadequate enquiry section 292 revision under section 263 section 29 lack of enquiry section 263(1)

Judgments citing Savita Kapila v. ACIT

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…

MRS. SUREKHA LEGAL REPRESENTATIVE OF LATE SHRI. DEVARAJ,BENGALURU vs. INCOME TAX OFFICER, WARD-7(2)(5), BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 2419/BANG/2025[2018-19]Status: DisposedITAT Bangalore06 Mar 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2018-19 Mrs. Surekha (Legal Representative Of Late Shri Devaraj, Since Dead) No.112, 1St Main, Ramarao Layout Vs. Ito Bsk 3Rd Phase, 3Rd Stage Ward 7(2)(5) Bengaluru 560 085 Bengaluru Pan No :Asvps2939R Appellant Respondent Appellant By : Sri Balachandran, A.R. Respondent By : Sri N. Balusamy, D.R. Date Of Hearing : 17.02.2026 Date Of Pronouncement : 06.03.2026

For Appellant: Sri Balachandran, A.RFor Respondent: Sri N. Balusamy, D.R

Section 143(2)Section 250

…ITA No.2419/Bang/2025 Mrs. Surekha (Legal Rep. of Late Shri Devaraj, since dead), Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2018-19 Mrs. Surekha (Legal Representative of Late Shri Devaraj, since dead) No.112, 1st Main, Ramarao Layout Vs. ITO BSK 3rd Phase, 3rd Stage Ward 7(2)(5) Bengaluru 560 085 Bengaluru PAN NO :ASVPS2939R APPELLANT RESPONDENT Appellant by : Sri Balachandran, A.R. Respondent by : Sri N. Balusamy, D.R. Date of Hearing : 17.02.2026 Date of Pronouncement : 06.03.2026 O…

JADAGADDER PAKKERAPPA, LEGAL HEIR SAROJAMMA,SHIKARIPURA vs. INCOME TAX OFFICER, WARD-1 & TPS,, SHIMOGA

In the result, appeal filed by the assessee is allowed

ITA 1406/BANG/2025[2016-17]Status: DisposedITAT Bangalore25 Feb 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2016-17

For Appellant: Sri Varun Bhat, A.RFor Respondent: Sri Balusamy N., D.R

Section 142(1)Section 144Section 147Section 148Section 15Section 250

…ITA No.1406/Bang/2025 Jadagadder Pakkerappa, Shikaripura IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2016-17 Jadagadder Pakkerappa Legal Heir: Sarojamma Tagagunda (Post) ITO Shikaripura (Tq) Vs. Ward 1 & TPS Karnataka 577 428 Shimoga PAN NO :BAXPP4539H APPELLANT RESPONDENT Appellant by : Sri Varun Bhat, A.R. Respondent by : Sri Balusamy N., D.R. Date of Hearing : 01.12.2025 Date of Pronouncement : 26.02.2026 O R D E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance of the asse…

NISHA RAJENDRA MAVANI LEGAL HEIR OF NAVNIT DHARAMSI PARMANI,MUMBAI vs. INCOME TAX OFFICER 19(2)(4), MUMBAI

In the result, ground No. 1 to 3 are allowed

ITA 6514/MUM/2025[2012-2013]Status: DisposedITAT Mumbai11 Feb 2026AY 2012-2013

Bench: Shri Pawan Singh& Shri Arun Khodpia(Physical Hearing)

Section 147Section 148Section 234ASection 234BSection 254(1)Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI ARUN KHODPIA, ACCOUNTANT MEMBER (Physical hearing) NishaRajendraMavani Legal Heir of ITO – 19(2)(4), Mumbai NavnitDharamsiParmani Vs Piramal Chambers, 7-B, Ganga Laheri Apartment CHS, Mumbai – 400012. Building No. 19, Banganga Road, Walkeshwar, Mumbai – 400006. [PAN : ABDVPP8756R] Appellant / Assessee Respondent / Revenue Assessee by Shri Ashish Thakurdesai,CA Revenue by Shri Leyaqat Ali Aafaqui, Sr. DR Date of Institution 11.10.2025 Date of hearing 12.01.2026 Date of pronouncement 11.02.2026 Order under se…

GIRDHARI LAL THROUGH L/H SH. PREMCHAND & OTHERS ,GHAZIABAD vs. ITO, WARD- 1(2), GHAZIABAD

Appeal is allowed

ITA 505/DEL/2019[2010-11]Status: DisposedITAT Delhi04 Feb 2026AY 2010-11

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraita No. 505/Del/2019 : Asstt. Year: 2010-11 Sh. Girdhari Through Legal Heirs Sh. Vs Income Tax Officer, Prem Chand & Others, Ward-1(2), Village + Post – Dundahera, Near Ghaziabad-201001 Rathi Steels, Vijay Nagar By Pass Road, Ghaziabad-201009 (Appellant) (Respondent) Pan No. Avjpg2255M Assessee By : None Revenue By : Ms. Monika Singh, Cit-Dr Date Of Hearing: 04.02.2026 Date Of Pronouncement: 04.02.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2010-11 Arises Against The Cit(A), Ghaziabad’S Order Dated 31.10.2018 In Case No. 87/2017-18/Gzb, In Proceedings U/S 144/147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Ms. Monika Singh, CIT-DR

Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Naveen Chandra, Accountant Member ITA No. 505/Del/2019 : Asstt. Year: 2010-11 Sh. Girdhari through legal heirs Sh. Vs Income Tax Officer, Prem Chand & Others, Ward-1(2), Village + Post – Dundahera, Near Ghaziabad-201001 rathi Steels, Vijay Nagar By Pass Road, Ghaziabad-201009 (APPELLANT) (RESPONDENT) PAN No. AVJPG2255M Assessee by : None Revenue by : Ms. Monika Singh, CIT-DR Date of Hearing: 04.02.2026 Date of Pronouncement: 04.02.2026 ORDER Per Satbeer Singh Godara, Judicial Member: This assess…

SUJATHA SUNKARA BY L/R GANGA RAO SUNKARA,NIZAMABAD vs. ITO, WARD- 3, NIZAMABAD, 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

…e the learned CIT(A). However, the impugned order was passed in the name of the deceased assessee without bringing the legal representatives on record. In support of his contention, he has relied upon the following decisions: 1. Savita Kapila vs. ACIT [2020] 426 ITR 502 (Del) (HC) 2. Sandeep Kumar Shah vs. ITO [2023] 157 taxmann.com 850 (ITAT-Kol) 3. Lalita Agarwal vs. ACIT [2025] 180 taxmann.com 350 (Delhi)(Trib.) 4. Sandeep Chopra vs. PCIT [2023] 149 taxmann.com 225 (Jharkhand) (HC) 5. Motilal Hastimaji Bothra vs. ITO [2023] 108 ITR (T) 166 (Mum- Trib.) 6. Dasari Sai Annapurna vs. ACIT [2025] 181 taxmann.com 5…

LATE SASIREKA SRINIVASAN, REP. BY LEGAL HEIR DAYANAND RENUKA,TIRUPUR vs. ITO, WARD-1(4), TIRUPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2232/CHNY/2025[2016-17]Status: DisposedITAT Chennai30 Jan 2026AY 2016-17

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2232/Chny/2025 िनधा"रण वष"/Assessment Year: 2016-17 Late Sasireka Srinivasan, The Income Tax Officer, Rep. By Legal Heir Smt. Vs. Ward – 1(4), Dayanad Renuka, Tirupur. 19, Agraharam Street, Kangeyam, Tirupur – 638 701. Pan: Aijps 2677L (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri T. Banusekar, Advocate ""यथ" क" ओर से/Respondent By : Shri N. Rajakumar, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 29.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 30.01.2026

For Appellant: Shri T. Banusekar, AdvocateFor Respondent: Shri N. Rajakumar, Addl.CIT

Section 147Section 148Section 159Section 2Section 250Section 263

…his contention that assessment order passed on the deceased person is void-ab-initio and is liable to be set aside, the Ld.AR relied on the following judicial pronoucements:- i. Hon’ble Delhi High Court in the case of Savita Kapila vs. ACIT reported in [2020] 426 ITR 502 ii. ITAT, Rajkot Bench in the case of Bhavnaben K. Punjani v. PCIT in 3. The Ld.DR on the other hand distinguished the case laws relied on by the assessee as under:- 1. With respect to the case law relied upon by the appellant in the case of Savita Kapi Vs ACIT [2020] 426 ITR 502 (Del), it is seen that in the said case, notice u/s. 148 was issued…

MONISHA DHAWAN (THROUGH LEGAL HEIR NAYANA DHAVAN),NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 28(1), DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 3961/DEL/2025[2013-14]Status: DisposedITAT Delhi14 Jan 2026AY 2013-14

Bench: Ms Madhumita Roy & Shri Brajesh Kumar Singhassessment Year : 2013-14 Monisha Dhawan (Through Legal Vs. Acit, Heir Nayana Dhavan), Circle-28(1), 115A, First Floor, Delhi. Jorbagh, New Delhi – 110 003. Pan: Bbupd2464B (Appellant) (Respondent) Assessee By : Shri Salil Kapoor, Advocate & Shri Utkarsa Gupta, Advocate Revenue By : Shri Manish Gupta, Sr. Dr Date Of Hearing : 07.01.2026 Date Of Pronouncement : 07.01.2026

For Appellant: Shri Salil Kapoor, Advocate &For Respondent: Shri Manish Gupta, Sr. DR

Section 143(2)Section 143(3)Section 148Section 250

…143(3) of the Act, in the absence of which, in this particular case, the assessment is, admittedly, bad in law and is, thus, liable to be quashed. In this regard, the Ld. Counsels placed reliance on the following case laws:- (i) Savita Kapila vs. ACIT (2020) 426 ITR 502 (Delhi); (ii) Rajender Kumar Sehgal vs. ITO (2019) 414 ITR 286 (Delhi); (iii) DCIT vs. Pranav Gupta (2025) 176 taxmann.com 15 (Delhi-Trib); & (iv) Champat Singh (Through L/H Shri Kannu Singh vs. ITO, ITA NO.5623/Del/2024 wherein it has been decided that notice under Section 148 of the Act in the name of the deceased assessee without being served…

SUDISH KUMAR,DELHI vs. DEL-W-(49)(93) COMMISSIONER OF INCOME-TAX (APPEALS) INCOME TAX DEPARTMENT, DELHI

ITA 1103/DEL/2025[2016-17]Status: DisposedITAT Delhi09 Jan 2026AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shukla

Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.1028 & 1103/Del/2025 Assessment Year: 2016-17 Sh. Sudish Kumar, Vs. Commissioner of Income Tax 2575, Ground Floor, (Appeals), Income Tax Hudson Line, Department, Kingsway Camp, Delhi Delhi PAN: AHDPK6729Q (Appellant) (Respondent) Assessee by Sh. Rajender Singh Rathore, Adv. Department by Sh. Ankush Kalra, Sr. DR Date of hearing 05.01.2026 Date of pronouncement 09.01.2026 ORDER PER SATBEER SINGH GODARA, JM These asseessee’s twin appeals ITA Nos.1028/De…

SUDISH KUMAR,DELHI vs. COMMISSIONER OF INCOME-TAX (APPEALS) INCOME TAX DEPARTMENT, DELHI

ITA 1028/DEL/2025[2016-17]Status: DisposedITAT Delhi09 Jan 2026AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shukla

Section 147Section 148

AMAN GHAI LEGAL HEIR OF LATE SH ANIL KUMAR GHAI,DELHI vs. INCOME TAX OFFICER, WARD 51(1), DELHI, DELHI

In the result, impugned order is quashed and appeal of the assessee is allowed

ITA 7227/DEL/2025[2016-17]Status: DisposedITAT Delhi31 Dec 2025AY 2016-17

Bench: Shri Vikas Awasthyआअसं.7227/धिल्ली/2025 (नि.व. 2016-17) Aman Ghai Legal Heir Of Late Shri Anil Kumar Ghai, 5006/5, Sant Nagar, Karol Bagh, Delhi 110005 ...... अपीलार्थी/Appellant Pan: Aaopg-1743-L बिाम Vs. Income Tax Officer, Ward-51(1), ..... प्रनिवादी/Respondent Civic Centre, Delhi 110002 अपीलार्थी द्वारा/Appellant By : Shri Suresh Gupta, Chartered Accountant प्रधििािीद्वारा/Respondent By : Shri Manoj Kumar, Sr. Dr सुिवाई की निथर्थ/ Date Of Hearing : 16/12/2025 घोषणा की निथर्थ/ Date Of Pronouncement : 16/12/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [In Short ‘The Cit(A)’] Dated 18.09.2025, For The Assessment Year 2016-17. 2. Shri Suresh Gupta, Appearing On Behalf Of The Assessee Submitted That The Assessment Order Dated 10.05.2023 Passed U/S.147 R.W.S.144B Of The Income Tax Act, 1961(Hereinafter Referred To As ‘The Act’) Is Bad In Law As The Same Has Been Passed In The Name Of A Dead Person.

For Appellant: Shri Suresh Gupta, Chartered AccountantFor Respondent: Shri Manoj Kumar, Sr. DR

Section 147Section 148Section 148A

…आयकर अपीलीय अधिकरण धिल्ली पीठ “एस एम सी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.7227/धिल्ली/2025 (नि.व. 2016-17) Aman Ghai legal heir of Late Shri Anil Kumar Ghai, 5006/5, Sant Nagar, Karol Bagh, Delhi 110005 ...... अपीलार्थी/Appellant PAN: AAOPG-1743-L बिाम Vs. Income Tax Officer, Ward-51(1), ..... प्रनिवादी/Respondent Civic Centre, Delhi 110002 अपीलार्थी द्वारा/Appellant by : Shri Suresh Gupta, Chartered Accountant प्रधििािीद्वारा/Respondent by : Shri Manoj Kumar, Sr. DR सुिवाई की निथर्थ/ Date of hea…

NIKHIL JAIN LEGAL HEIR OF LATE SMT. BEENA JAIN,DELHI vs. INCOME TAX OFFICER, CIVIC CENTRE

Appeal is allowed

ITA 4001/DEL/2025[2017-18]Status: DisposedITAT Delhi23 Dec 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Sh. Nikhil Jain, Legal Heir Of Vs. Income Tax Officer, Late Smt. Beena Jain, Ward-29(4), H-41, Green Park Extn., Delhi New Delhi Pan: Aagpj1088H (Appellant) (Respondent) Assessee By Sh. Vijay Jindal, Ca Department By Sh. Mahesh Kumar, Cit(Dr)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 Sh. Nikhil Jain, legal heir of Vs. Income Tax Officer, Late Smt. Beena Jain, Ward-29(4), H-41, Green Park Extn., Delhi New Delhi PAN: AAGPJ1088H (Appellant) (Respondent) Assessee by Sh. Vijay Jindal, CA Department by Sh. Mahesh Kumar, CIT(DR) Date of hearing 23.12.2025 Date of pronouncement 23.12.2025 ORDER PER SATBEER SINGH GODARA, JM This appellant Sh. Nikhil Jain has filed his instant appeal for assessment year 2017-18 against t…

LATE MR. NASEEM AHMAD,DELHI vs. COMMISSIONER OF INCOME TAX(APPEALS), DELHI

Appeal is allowed

ITA 3992/DEL/2025[2009-10]Status: DisposedITAT Delhi10 Dec 2025AY 2009-10

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Dr. G. S. Grewal, CA, Sh. Jaspal SinghFor Respondent: Sh. Gouranga Chandra Das, Sr. DR

Section 144Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 3992/Del/2025 : Asstt. Year: 2009-10 Late Mr. Naseem Ahmad, Vs ACIT, A-28/29, Abul Fazal Enclave, Circle-65(1), New Delhi-110025 New Delhi (APPELLANT) (RESPONDENT) PAN No. ABXPA2478E Assessee by : Dr. G. S. Grewal, CA, Sh. Jaspal Singh & Harsimran Grewal, CAs Revenue by : Sh. Gouranga Chandra Das, Sr. DR Date of Hearing: 10.12.2025 Date of Pronouncement: 10.12.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s/alleged legal heir’s appe…

MADAN LAL BHASKAR,FARIDABAD vs. ITO WARD 1(3), FARIDABAD

The appeal of the assessee is allowed

ITA 4416/DEL/2025[2016-17]Status: DisposedITAT Delhi09 Dec 2025AY 2016-17

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.4416/Del/2025 िनधा"रणवष"/Assessment Year: 2016-17 बनाम Madan Lal Bhaskar, Income Tax Officer, Jeevan Nagar, Sikka Enterprises, Vs. Ward 1(3), Faridabad, Haryana. Faridabad. Pan No.Aejpb6367A अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 221Section 250

…ITA No.4416/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”NEW DELHI BEFORE SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.4416/Del/2025 िनधा"रणवष"/Assessment Year: 2016-17 बनाम MADAN LAL BHASKAR, INCOME TAX OFFICER, Jeevan Nagar, Sikka Enterprises, Vs. Ward 1(3), Faridabad, Haryana. Faridabad. PAN No.AEJPB6367A अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Ved Jain, Advocate, Shri Pawan Garg, CA & Ms. Deepti Singh, CA Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR सुनवाईक"तारीख/ Date of hearing: 09.12.2025 09.12.2025 उ"ोषणाक"तारीख/Pro…

ALKA KALRA (DECEASED) THROUGH LEKH RAJ KALRA (HUSBAND OF DECEASED),NEW DELHI vs. ITO WARD 35(5), DELHI

In the result, legal grounds

ITA 6992/DEL/2025[2012-13]Status: DisposedITAT Delhi02 Dec 2025AY 2012-13

Bench: Shri Pawan Singh(Physical Hearing) Alka Kalra (Deceased) Through Ito Ward-35(5), Lekh Raj Kalra (Husband Of Vs New Delhi-110002 Deceased) 48, D-12 Sector-8, Rohini, Delhi-110085 Pan: Aajpg 2870 K Appellant / Assessee Respondent / Revenue

Section 144Section 148Section 254(1)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC”, NEW DEALHI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Alka Kalra (Deceased) Through ITO Ward-35(5), Lekh Raj Kalra (Husband of Vs New Delhi-110002 deceased) 48, D-12 Sector-8, Rohini, Delhi-110085 PAN: AAJPG 2870 K Appellant / Assessee Respondent / Revenue Assessee by Shri Mohit Choudhary, CA & Shri Harish K. Choudhary, CA Revenue by Shri Virender Kumar Singh, Sr. DR Date of Institution of appeal 31.10.2025 Date of hearing 01.12.2025 Date of pronouncement 01.12.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL…

DEEP SUDHIRBHAI SHETH (LEGAL HEIR OF SUDHIR HIMMATLAL SHETH),AHMEDABAD vs. ITO, WARD 3(2)(1), AHMEDABAD, AHMEDABAD

In the result the appeal of the assessee is allowed

ITA 1706/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad28 Nov 2025AY 2016-17

Bench: S/Shri Sanjay Garg & Makarand V. Mahadeokarasstt. Year: 2016-17 Deep Sudhirbhai Sheth (Legal Heirs Ito, Ward-3(2)(1) Of Sudhir Himmatlal Sheth) Vs. Ahmedabad. Prop. Subhlaxmi Jewellers 3, Khodiyar Shopping Centre Nr.Ishanpur Bus Stand Ishanpur, Ahmedabad. Pan : Ainps 3786 Q (Applicant) (Respondent) Assessee By : Shri Chetan Agarwal, Ar Revenue By : Shri Nitin Vishnu Kulkarnai, Sr. Dr सुनवाई की तारीख/Date Of Hearing : 10/11/2025 घोषणा की तारीख /Date Of Pronouncement: 28/11/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri Nitin Vishnu Kulkarnai, Sr. DR

Section 142(1)Section 143(2)Section 144Section 147Section 148

…आयकर अपीलीय अिधकरण,अहमदाबाद "ायपीठ ‘C’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER Asstt. Year: 2016-17 Deep Sudhirbhai Sheth (Legal Heirs ITO, Ward-3(2)(1) of Sudhir Himmatlal Sheth) Vs. Ahmedabad. Prop. Subhlaxmi Jewellers 3, Khodiyar Shopping Centre Nr.Ishanpur Bus Stand Ishanpur, Ahmedabad. PAN : AINPS 3786 Q (Applicant) (Respondent) Assessee by : Shri Chetan Agarwal, AR Revenue by : Shri Nitin Vishnu Kulkarnai, Sr. DR सुनवाई की तारीख/Date of Hearing : 10/11/2025 घोषणा की तारीख /Date of Pronouncem…

LALITA AGARWAL L/H OF LATE SHRI SUBHASH CHANDRA AGARWAL,DELHI vs. ACIT, CIRCLE-68(1), DELHI

In the result, all the 05 appeals of the assessee are allowed in the aforesaid manner

ITA 5667/DEL/2024[2014-15]Status: DisposedITAT Delhi12 Nov 2025AY 2014-15

Bench: S. Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Piyush Kaushik, Adv. & Shri SaurabhFor Respondent: Shri Dheeraj Kumar Jaiswal, Sr. DR

Section 144Section 147Section 148

…so farmed in the name of the deceased assesse stating his 3 | P a g e PAN Number. We find that this common issue before us is squarely covered by the decision of the Hon’ble Delhi High Court in the case of Savita Kapila vs. ACIT dated 16.7.2020 reported in 426 ITR 502, wherein, it has been held that there is no legal requirement that legal representative should report death of an assessee to the income tax department. Therefore, the order of the Ld. CIT(A) in sustaining the assessment order is not correct. The sustenance of a notice under section 148 of the Act is the foundation stone on which subsequent re…

LALITA AGARWAL L/H OF LATE SHRI SUBHAS CHANDRA AGARWAL,DELHI vs. ACIT, CIRCLE-68(1), DELHI

In the result, all the 05 appeals of the assessee are allowed in the aforesaid manner

ITA 5666/DEL/2024[2013-14]Status: DisposedITAT Delhi12 Nov 2025AY 2013-14

Bench: S. Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Piyush Kaushik, Adv. & Shri SaurabhFor Respondent: Shri Dheeraj Kumar Jaiswal, Sr. DR

Section 144Section 147Section 148

LALITA AGARWAL L/H OF LATE SHRI SUBHASH CHANDRA AGARWAL,DELHI vs. ACIT, CIRCLE 68(1), DELHI

In the result, all the 05 appeals of the assessee are allowed in the aforesaid manner

ITA 5665/DEL/2024[2013-14]Status: DisposedITAT Delhi12 Nov 2025AY 2013-14

Bench: S. Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Piyush Kaushik, Adv. & Shri SaurabhFor Respondent: Shri Dheeraj Kumar Jaiswal, Sr. DR

Section 144Section 147Section 148

LALITA AGARWAL L/H OF LATE SHRI SUBHAS CHANDRA AGARWAL,DELHI vs. ACIT, CIRCLE-68(1), DELHI

In the result, all the 05 appeals of the assessee are allowed in the aforesaid manner

ITA 5664/DEL/2024[2012-13]Status: DisposedITAT Delhi12 Nov 2025AY 2012-13

Bench: S. Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Piyush Kaushik, Adv. & Shri SaurabhFor Respondent: Shri Dheeraj Kumar Jaiswal, Sr. DR

Section 144Section 147Section 148

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