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#1159 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 366,339 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 Satish Mehta Thru Lh Kapil Mehta, Delhi vs. ITO Ward 34(4) New Delhi, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 4646/DEL/2024[2017-18]Status: DisposedITAT Delhi06 Aug 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Raj Kumar, CAFor Respondent: Shri Manish Gupta, Sr. DR

Section 142(1)Section 143(2)Section 159Section 159(3)Section 2(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4646/DEL/2024 [A.Y. 2017-18] Late Shri Satish Mehta Vs. The I.T.O L/H Shri Kapil Mehta Ward – 34(4) C/o R. Plaha & Associates New Delhi KD-199, Pitampura, Delhi PAN – AJFPM 2659 B (Applicant) (Respondent) Assessee By : Shri Raj Kumar, CA Shri Arvind Jain, CA Department By : Shri Manish Gupta, Sr. DR Date of Hearing : 04.08.2025 Date of Pronouncement : .08.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the assessee is preferred against the…

Mrs. Surekha L/R of Late Shri. Devaraj, Bangalore vs. Income Tax Officer, Ward-7(2)(5), Bangalore

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

ITA 910/BANG/2025[2015-16]Status: DisposedITAT Bangalore05 Aug 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2015-16

For Respondent: Shri B.S. Balachandran

Section 144Section 144BSection 147Section 148Section 148ASection 234ASection 269SSection 271(1)(c)Section 271D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2015-16 Mrs. Surekha, L/R of Late Shri Devaraj, The Income Tax No. 112, Ramarao Officer, Layout, Ward – 7(2)(5), Bengaluru South, Bengaluru. Girinagar S.O., Vs. Bengaluru – 560 085. PAN: AKNPD7215R APPELLANT RESPONDENT : Shri B.S. Balachandran, Assessee by Advocate Revenue by : Shri Balusamy N, JCIT-DR Date of Hearing : 03-07-2025 Date of Pronouncement : 05-08-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee…

Usha Devi, Delhi vs. ITO Ward-51(1), Delhi

In the result, appeal of the assessee is allowed

ITA 3583/DEL/2025[2017-18]Status: DisposedITAT Delhi31 Jul 2025AY 2017-18

Bench: Shri Vikas Awasthyआअसं.3583/िद"ी/2025(िन.व. 2017-18) Usha Devi Through L/H Krishan Kumar, 53/39, Ramjas Road, Karol Bagh, Delhi 110005 ...... अपीलाथ"/Appellant Pan: Aagpd-7732-E बनाम Vs. Income Tax Officer, Ward 51(1), Civic Centre, ..... "ितवादी/Respondent Minto Road, Delhi 110002 अपीलाथ" "ारा/Appellant By : S/Shri Mukesh Kumar Jain & Atul Dhama, Chartered Accountants "ितवादी"ारा/Respondent By : Ms. Sudha Gupta, Sr.Dr सुनवाई क" ितिथ/ Date Of Hearing : 29/07/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 31/07/2025 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 31.03.2025, For Assessment Year 2017-18. 2. Shri Mukesh Jain, Appearing On Behalf Of The Assessee During The Course Of His Submissions Raised A Legal Ground That The Assessment Has Been Made In The Name Of A Dead Person.

For Appellant: S/Shri Mukesh Kumar Jain & Atul DhamaFor Respondent: Ms. Sudha Gupta, SR.DR

Section 147Section 148Section 148A

…आयकर अपीलीय अिधकरण िद"ी पीठ “एस एम सी”, िद"ी "ी िवकास अव"थी, "ाियक सद" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.3583/िद"ी/2025(िन.व. 2017-18) Usha Devi Through L/H Krishan Kumar, 53/39, Ramjas Road, Karol Bagh, Delhi 110005 ...... अपीलाथ"/Appellant PAN: AAGPD-7732-E बनाम Vs. Income Tax Officer, Ward 51(1), Civic Centre, ..... "ितवादी/Respondent Minto Road, Delhi 110002 अपीलाथ" "ारा/Appellant by : S/Shri Mukesh Kumar Jain & Atul Dhama, Chartered Accountants "ितवादी"ारा/Respondent by : Ms. Sudha Gupta, SR.DR सुनवाई क" ितिथ/ Date of hearing : 2…

Amit Singh Legal Heir of Sh. Mahender Singh, Ghaziabad vs. ITO Ward 2(1)(4), Ghaziabad

The appeal of the assessee is allowed

ITA 311/DEL/2025[2012-2013]Status: DisposedITAT Delhi31 Jul 2025AY 2012-2013

Bench: Ms. Madhumita Royamit Singh Legal Heir Of Vs. Ito, Ward 2(1)(4) Sh. Mahender Singh Income Tax Department, Ms-9, Sector 12, Pratap Cgo Complex -1 Vihar, Ghaziabad Purani Hapur Chungi Uttar Pradesh- 201009 Uttar Pradesh – 201002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Befps0915J Appellant .. Respondent

For Appellant: Sh. Deepak Garg, CAFor Respondent: Sh. Manoj Kumar. Sr, DR

Section 144Section 147Section 148Section 159

…n 08.07.2020 the notice under Section 148 of the Act issued in the name of such dead person is not enforceable in the eye of law. He has further relied upon the judgment passed by the Hon’ble Delhi High Court in the case of Savita Kapila Vs. ACIT, reported in 426 ITR 502 (Del) (2020) wherein it has been held that the legal heir are under no statutory obligation to intimate the death of the assessee to the revenue. Further that, the judgment passed by the Hon’ble Madras High Court in the case of Alamelu Veerappan Vs. ITO, reported in (2018) (6) TMI 760 wherein it has been held that requirement of issuing of notice…

Ishwar Chand Aggarwal, Faridabad vs. Income Tax Officer- Ward 1(3), New Cgo Complex

ITA 2844/DEL/2024[2014-15]Status: DisposedITAT Delhi31 Jul 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishraishwar Chand Aggarwal Vs. Ito, Ward 1(3) 3D-29, Nit Faridabad Nh-4, Nit, Haryana – 121001 Faridabad, Haryana "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aalpa5364Q Appellant .. Respondent

For Appellant: Sh. Jitender Wadhwa, CAFor Respondent: Sh. Om Prakash, Sr. DR

Section 142(1)Section 144Section 147Section 148

…P a g e | 1 Ishwar Chand Aggarwal (AY: 2014-15) THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER Ishwar Chand Aggarwal Vs. ITO, Ward 1(3) 3D-29, NIT Faridabad NH-4, NIT, Haryana – 121001 Faridabad, Haryana "थायीलेखासं./जीआइआरसं./PAN/GIR No: AALPA5364Q Appellant .. Respondent Appellant by : Sh. Jitender Wadhwa, CA Respondent by : Sh. Om Prakash, Sr. DR Date of Hearing 10.07.2025 Date of Pronouncement 10.07.2025 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order…

Lalit Kumar L/H of Late Sh. Bal Kishan, Noida vs. ITO Ward 1(1), Faridabad

Appeal is allowed

ITA 3507/DEL/2025[2015-16]Status: DisposedITAT Delhi29 Jul 2025AY 2015-16

Bench: SHRI VIKAS AWASTHY (Judicial Member)

For Appellant: Shri Pawan Chauhan, Chartered AccountantFor Respondent: Ms. Sudha Gupta, SR.DR

Section 142(1)Section 144Section 147Section 148

…आयकर अपीलीय अिधकरण िद"ी पीठ “एस एम सी”, िद"ी "ी िवकास अव"थी, "ाियक सद" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं.3507/िद"ी/2025 (िन.व. 2015-16) Late Shri Bal Kishan, Through Legal Heir Lalit Kumar, C/o P Chauhan & Co. 1120, Tower-A, The I-Thum, Plot No. A-40, Sector-62, Noida, Uttar Pradesh 201301 ...... अपीलाथ"/Appellant PAN: AQEPP-2690-K बनाम Vs. Income Tax Officer, Ward-1(1), ..... "ितवादी/Respondent Faridabad, Haryana अपीलाथ" "ारा/Appellant by : Shri Pawan Chauhan, Chartered Accountant "ितवादी"ारा/Respondent by : Ms. Sudha Gupta, SR.DR सुनवा…

Income Tax Officer 3(1), Bhopal, Metro Walk Building vs. Ramesh Kumar Sahu, Legal Heir of Smt. Rampyari Bai, Bhopal

In the result appeal of the Revenue is dismissed

ITA 509/IND/2023[2012-2013]Status: DisposedITAT Indore28 Jul 2025AY 2012-2013

Bench: Shri B.M. Biyani & Shri Paresh M Joshiincome Tax Officer 3(1), Ramesh Kumar Sahu बनाम/ Bhopal L/H Of Late Smt. Ram Vs. Pyari Bai, 127 New Market, T.T. Nagar, Bhopal (Pan: Anhps5515N) (Revenue/Appellant) (Assessee/Respondent) Assessee By S/Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.07.2025 Date Of Pronouncement 28.07.2025

Section 142(1)Section 144Section 147Section 148Section 253

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER Income Tax Officer 3(1), Ramesh Kumar Sahu बनाम/ Bhopal L/H of Late Smt. Ram Vs. Pyari Bai, 127 New Market, T.T. Nagar, Bhopal (PAN: ANHPS5515N) (Revenue/Appellant) (Assessee/Respondent) Assessee by S/Shri Ashish Goyal & N.D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 23.07.2025 Date of Pronouncement 28.07.2025 आदेश / O R D E R Per Paresh M Joshi, J.M.: This is an appeal filed by the Revenue Under Section 253…

Nishi Verma (Through Surender Pal Verma -Husband-Lh)Der Pa, Gurgaon vs. ITO-Ward 3(1)-Gurgaon, Gurgaon

Appeal is allowed

ITA 3304/DEL/2025[2011-12]Status: DisposedITAT Delhi24 Jul 2025AY 2011-12

Bench: Shri Satbeer Singh Godaraassessment Year: 2011-12 Vs. Income Tax Officer, Nishi Verma (Through Surdner Pal Verma- Ward-3(1), Husband-Lh), Gurgaon C/O- Ca M.R. Sahu, House No. 651, 1St Floor, Sector- 10A, Nr. Gd Goenka Public School, Gurgaon, Haryana Pan: Agfpv6749Q (Appellant) (Respondent) Assessee By Sh. M.R. Sahu, Ca Department By Sh. Manoj Kumar, Sr. Dr

Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2011-12 Vs. Income Tax Officer, Nishi Verma (through Surdner Pal Verma- Ward-3(1), Husband-LH), Gurgaon C/o- CA M.R. Sahu, House No. 651, 1st Floor, Sector- 10A, Nr. GD Goenka Public School, Gurgaon, Haryana PAN: AGFPV6749Q (Appellant) (Respondent) Assessee by Sh. M.R. Sahu, CA Department by Sh. Manoj Kumar, Sr. DR Date of hearing 24.07.2025 Date of pronouncement 24.07.2025 ORDER This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (App…

Income Tax Officer, Delhi vs. Suresh Kumar Dhawan(the Legal Heir of Late Sh Suresh Kumar Dhawan)), Delhi

ITA 2783/DEL/2024[2017-18]Status: DisposedITAT Delhi16 Jul 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 2782/Del/2024 : Asstt. Year : 2017-18 Ita No. 2783/Del/2024 : Asstt. Year : 2017-18 Income Tax Officer, Vs Suresh Kumar Dhawan (The Room No. 2210, 22Nd Floor, Spm, Legal Heir Of Late Sh. Suresh Civic Centre, New Delhi-110001 Kumar Dhawan), 182, Dera Mandi Road, Mehrauli, Delhi-110030 (Appellant) (Respondent) Pan No. Aagpd7012B Assessee By : Sh. Ajay Wadhwa, Adv. & Sh. Harsh Raghav, Adv. Revenue By : Sh. Manish Gupta, Sr. Dr Date Of Hearing: 16.07.2025 Date Of Pronouncement: 16.07.2025 Order Per Satbeer Singh Godara: These Revenue’S Twin Appeals

For Appellant: Sh. Ajay Wadhwa, Adv. &For Respondent: Sh. Manish Gupta, Sr. DR

Section 147Section 148Section 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 2782/Del/2024 : Asstt. Year : 2017-18 ITA No. 2783/Del/2024 : Asstt. Year : 2017-18 Income Tax Officer, Vs Suresh Kumar Dhawan (the Room No. 2210, 22nd Floor, SPM, legal heir of Late Sh. Suresh Civic Centre, New Delhi-110001 Kumar Dhawan), 182, Dera Mandi Road, Mehrauli, Delhi-110030 (APPELLANT) (RESPONDENT) PAN No. AAGPD7012B Assessee by : Sh. Ajay Wadhwa, Adv. & Sh. Harsh Raghav, Adv. Revenue by : Sh. Manish Gupta, Sr. DR Date of Hearing: 16.07.2…

Income Tax Officer, New Delhi vs. Suresh Kumar Dhawan (the Legal Heir of Late Sh Suresh Kumar Dhawan), Delhi

ITA 2782/DEL/2024[2017-18]Status: DisposedITAT Delhi16 Jul 2025AY 2017-18

For Appellant: Sh. Ajay Wadhwa, Adv. &For Respondent: Sh. Manish Gupta, Sr. DR

Section 147Section 148Section 270A

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)

…ssued on a dead person. However, when the matter was subsequently taken up on 04.06.2025 no report has been furnished by the department. In support of the case made out by the assessee the Ld. AR relied upon the following judgments: i. Savita Kapila Vs. ACIT, 426 ITR 502 (Del) (2020) ii. Krishnaawtar Kabra Vs. ITO, 140 taxmann.com 423 (Guj) (2022) iii. Late Smt. Usha Choudhary through legal heir Mr. Ilya Rana Vs. ITO, ITA No. 3439 of 2023 4. Having heard the Ld. Counsels appearing for the parties and having regard to the facts and circumstances of the matter, as no notice is found to have been served upon the ass…

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)

…sued on a dead person. However, when the matter was subsequently taken up on 04.06.2025 no report has been furnished by the department. In support of the case made out by the assessee the Ld. AR relied upon the following judgments: i. Savita Kapila Vs. ACIT, 426 ITR 502 (Del) (2020) ii. Krishnaawtar Kabra Vs. ITO, 140 taxmann.com 423 (Guj) (2022) iii. Late Smt. Usha Choudhary through legal heir Mr. llya Rana Vs. ITO, ITA No. 3439 of 2023 4. Having heard the Ld. Counsels appearing for the parties and having regard to the facts and circumstances of the matter, as no notice is found to have been served upon the as…

Late Vinayak Puranik Through Legal Heir Yash Puranik, Indore vs. Income Tax Officer, Ward 3(2), Indore

In the result appeal of the assessee is allowed

ITA 911/IND/2024[2011-12]Status: DisposedITAT Indore02 Jul 2025AY 2011-12

Bench: Shri B.M. Biyani & Shri Paresh M Joshilate Vinayak Puranik Income Tax Officer- बनाम/ Through L/H Yash 3(2), Vs. Puranik, Indore 7/4, New Palasia, Indore

Section 144Section 147Section 148Section 246ASection 253Section 54FSection 68

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER Late Vinayak Puranik Income Tax Officer- बनाम/ Through L/H Yash 3(2), Vs. Puranik, Indore 7/4, New Palasia, Indore (PAN: ADQPP7016E) (Appellant) (Respondent) Assessee by Shri S.S. Deshpande, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 26.06.2025 Date of Pronouncement 02.07.2025 आदेश / O R D E R Per Paresh M Joshi, J.M.: This is an appeal filed by the assessee Under Section 253 of the Income Tax Act, 1961 (hereinafte…

Shree Ganesh Commodity Brokers, Delhi vs. ITO, Ward-1, Hissar

In the result, appeal of the Assessee in ITA No

ITA 5016/DEL/2024[2014-15]Status: DisposedITAT Delhi02 Jul 2025AY 2014-15

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 115BSection 147Section 148Section 148ASection 151Section 68

…are required to be quashed and set aside.” 20. The similar ratio has also been laid down in following judicial decisions:- a). ACIT Vs. M/s. Neha Enterprises, 2017 SCC OnLine ITAT 19117 ITA No. 3666/Mum/2015-Order dated 20.12.2017, b). SavitaKapila Vs. ACIT, 426 ITR 502 (Delhi), c). DCIT Vs. NDC Telecommunications India Pvt. Ltd., 2018 SCC OnLine ITAT 691 ITA No. 3011/Del/2015-Order dt. 16.10.2018, d). Pr. CIT Vs. Maruti Suzuki (India) Ltd. 416 ITR 613 (SC), e). Alok Knit Exports Ltd. Vs. DCIT, 446 ITR 748 (Bom) 21. Considering the above facts and circumstances and also the ratio laid down in the above Judgments…

Shree Ganesh Commodity Borkers, Delhi vs. ITO, Ward-1, Hissar

In the result, appeal of the Assessee in ITA No

ITA 5015/DEL/2024[2013-14]Status: DisposedITAT Delhi02 Jul 2025AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalita No. 5016/Del/2024 (A.Y. 2014-15) Shree Ganesh Commodity Vs. Ito Brokers B-10 Ravi Plaza, Ward-1 95-97 Green Square Hissar Market, Hisar, 125001, Haryana Pan: Acbfs5547B Appellant Respondent Assessee By Advocate C. S. Anand & Advocate Vaishnavi Yadav Revenue By Sh. Mahesh Kumar, Cit(Dr) & Shri Manish Gupta, Sr. Dr Date Of Hearing 26/05/2025 Date Of Pronouncement /06/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Appeals Are Filed By The Assessee Represented By Its Former Partner Sh. Rajkumar Jangid, Challenging The Orders Dated

Section 115BSection 147Section 148Section 148ASection 151Section 68

Lalit Kumar, Ghaziabad vs. Income Tax Officer, Ghaziabad

ITA 6147/DEL/2024[2012-13]Status: DisposedITAT Delhi26 Jun 2025AY 2012-13

Bench: Ms. Madhumita Roylalit Kumar Vs. Income Tax Officer Iii F-142, Nehru Nagar Ward 2(2)(4) Ghaziabad Ghaziabad Uttar Pradesh – 201002 201002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahnpk3992K Appellant .. Respondent

For Appellant: Sh. CS Aggarwal, Sr. AdvFor Respondent: Ms. Indu Bala Saini, Sr. DR

Section 147Section 148

…le to be quashed, as is the crux of the submissions made by the Ld. Senior counsel before us. Having regard to this fact we have considered the judgment relied upon by the Ld. AR passed by the Hon’ble High Court of Delhi in the case of Savita Kapila Vs. ACIT, 426 ITR 502 (Del) (2020) and in the case of Alamelu Veerappan Vs. ITO, reported in (2018) (6) TMI 760 passed by the Hon’ble High Court of Madras which on identical facts and circumstances of the matter quashed the proceedings in the absence of notice not being issued in the name of the legal heir of the assessee. P a g e | 4 Lalit Kumar (AY: 2012-13) 5. Th…

DCIT Circle-52(1), Income Tax vs. Pranav Gupta, Legal Heir of Late Sh. Vijay Kumar Gupta, New Delhi

ITA 2192/DEL/2023[2009-10]Status: DisposedITAT Delhi20 Jun 2025AY 2009-10

Bench: Smt. Annapurna Gupta & Ms. Madhumita Roydcit, Cir-52(1) Vs. Sh. Pranav Gupta, 1405, 14Th Floor, E-2, Legal Heir Of Late Sh. Vijay Block, Civic Centre, Kumar Gupta, 11, Darya Delhi- 110002 Ganj, New Delhi- 110002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaipg0797N Appellant .. Respondent

For Appellant: Sh. S. Krishnan, Adv. &For Respondent: Dr. Maninder Kaur, Sr. DR

Section 143(1)Section 147Section 148

…gard he has relied upon very many judgments including the judgments passed by the jurisdictional High Court 7 DCIT v. Pranav Gupta A.Y. 2009-10 in the case of Braham Prakash vs. ITO, reported in (2005) 275 ITR 242; Savita Kapila vs. ACIT reported in (2020) 426 ITR 502; Vipin Walia vs. ITO (2016) 382 ITR 19; judgment passed by the Hon’ble Madras High Court in the case of Alamelu Virappan vs. ITO, reported in 2018 (6) TMI 760. He has further relied upon the judgment passed by the Hon’ble Apex Court in the matter of PCIT vs. Maruti Suzuki India Ltd, reported in 416 ITR 613 and in the case of Mahagun Realtors…

Ajay Goel, Legal Heir of Late Manju Goel, Kolkata vs. ITO, Ward - 4(4), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2450/KOL/2024[2013-14]Status: DisposedITAT Kolkata28 May 2025AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2450/Kol/2024 Assessment Year: 2013-2014 Ajay Goel (Legal Heir Of Late Manju Goel),…Appellant Flat 4H, 4Th Floor, Lake Plaza, 277, Jessore Road, Lake Town, Kolkata-700048 [Pan:Adcpg2207N] -Vs.- Assessing Officer,…………..……….…………...Respondent National Faceless Appeal Centre (Nfac), Delhi Appearances By: Shri Soumitra Choudhury, A.R., Appeared On Behalf Of The Assessee Shri Susanta Saha, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: March 10, 2025 Date Of Pronouncing The Order: May 28, 2025 O R D E R

Section 133(6)Section 142(1)Section 147Section 148Section 68

…ITA No. 2450/KOL/2024 (A.Y. 2013-2014) Ajay Goel (Legal Heir of Late Manju Goel) IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 2450/KOL/2024 Assessment Year: 2013-2014 Ajay Goel (Legal Heir of Late Manju Goel),…Appellant Flat 4H, 4th Floor, Lake Plaza, 277, Jessore Road, Lake Town, Kolkata-700048 [PAN:ADCPG2207N] -Vs.- Assessing Officer,…………..……….…………...Respondent National Faceless Appeal Centre (NFAC), Delhi Appearances by: Shri Soumitra Choudhury, A.R., appeared on behalf of the assessee Shri Susanta Saha, Sr. D.R., appeared on behal…

Late Govind Singh Th. L/H Karan Pal Singh, Bulandshahr vs. ITO, Ward-3(1), Bulandshahr

Appeal is allowed

ITA 3485/DEL/2019[2010-11]Status: DisposedITAT Delhi26 May 2025AY 2010-11

Bench: Shri Satbeer Singh Godaraassessment Year: 2010-11 Vs. Income Tax Officer, Late Govind Singh Th. L/H Karan Pal Singh, Ward-3(1), C/O- Sandeep Saraf, Adv., Bulandshahr 06-Shekh Pen, Lal Kuan Khurja, Bulandshahr, Uttar Pradesh Pan :Bxrps2470K (Appellant) (Respondent) Assessee By Sh. Arpit Aggarwal, Adv. Department By Sh. Manoj Kumar, Sr. Dr

Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2010-11 Vs. Income Tax Officer, Late Govind Singh Th. L/H Karan Pal Singh, Ward-3(1), C/o- Sandeep Saraf, Adv., Bulandshahr 06-Shekh Pen, Lal Kuan Khurja, Bulandshahr, Uttar Pradesh PAN :BXRPS2470K (Appellant) (Respondent) Assessee by Sh. Arpit Aggarwal, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 26.05.2025 Date of pronouncement 26.05.2025 ORDER This assessee’s appeal for assessment year 2010-11, arises against the Commissioner of Income Tax (Appeals) [in short, th…

Late Mahi Pal Singh Through Legal Heir Nagendra Pratap Singh, Khurja vs. ITO, Ward 2(3)(2), Bulandshahr

Appeal is allowed

ITA 1007/DEL/2025[2012-13]Status: DisposedITAT Delhi13 May 2025AY 2012-13

Bench: Sh. Satbeer Singh Godaraita No. 1007/Del/2025 : Asstt. Year : 2012-13 Late Mahi Pal Singh Through Legal Vs Income Tax Officer, Heir Nagendra Pratap Singh, Ward-2(3)(2), C/O Arpit Agrawal, Adv., Bulandshahr, Gali No. 2, Lalitraj Enclave, Murari Uttar Pradesh-203001 Lal Ka Pench, Khurja, Uttar Pradesh-203131 (Appellant) (Respondent) Pan No. Agjps0976Q Assessee By: Sh. Arpit Aggarwal, Adv. Revenue By : Sh. Yogeshwar Sharma, Sr. Dr Date Of Hearing: 13.05.2025 Date Of Pronouncement: 13.05.2025 Order

For Appellant: Sh. Arpit Aggarwal, AdvFor Respondent: Sh. Yogeshwar Sharma, Sr. DR

Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 1007/Del/2025 : Asstt. Year : 2012-13 Late Mahi Pal Singh through Legal Vs Income Tax Officer, heir Nagendra Pratap Singh, Ward-2(3)(2), C/o Arpit Agrawal, Adv., Bulandshahr, Gali No. 2, Lalitraj Enclave, Murari Uttar Pradesh-203001 Lal Ka Pench, Khurja, Uttar Pradesh-203131 (APPELLANT) (RESPONDENT) PAN No. AGJPS0976Q Assessee by: Sh. Arpit Aggarwal, Adv. Revenue by : Sh. Yogeshwar Sharma, Sr. DR Date of Hearing: 13.05.2025 Date of Pronouncement: 13.05.2025 ORDER This assessee’s/alleged…