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.

98

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

Issues it is cited on

section 159section 263oflegal representativesection 161section 292bsection 292bbinadequate enquirysection 292revision under section 263section 29lack of enquirysection 263(1)

Judgments citing Savita Kapila v. ACIT

Late Rajasekhar Chelikani, Hyderabad vs. ACIT., Central Circle 3(2), Hyderabad

ITA 156/HYD/2025[2017-2018]Status: DisposedITAT Hyderabad29 Apr 2025AY 2017-2018

Bench: Us:

Section 133(6)Section 133ASection 142Section 147Section 148Section 159Section 2(22)(e)Section 251

…the present case before us, the A.O. while framing the assessment had remained well conversant of the fact that the assessee had died, but even otherwise, we find that as observed by the Hon'ble High Court of Delhi in the case of Savita Kapila Vs. ACIT (2020) 426 ITR 502, no duty is cast upon a legal representative to intimate the factum of death of an assessee to the Income-tax department. Also, it was observed that as the notice under Section 148, dated 31/03/2019 was issued to the deceased assessee after the date of his death, i.e 21/12/2018, the Act was not fulfilled. 14. Apart from that, the Hon'ble High Co…

Late Rajasekhar Chelikani, Hyderabad vs. ACIT., Central Cirlce 3(2), Hyderabad

ITA 155/HYD/2025[2016-2017]Status: DisposedITAT Hyderabad29 Apr 2025AY 2016-2017
Section 133(6)Section 133ASection 142Section 147Section 148Section 159Section 2(22)(e)Section 251

…the present case before us, the A.O. while framing the assessment had remained well conversant of the fact that the assessee had died, but even otherwise, we find that as observed by the Hon'ble High Court of Delhi in the case of Savita Kapila Vs. ACIT (2020) 426 ITR 502, no duty is cast upon a legal representative to intimate the factum of death of an assessee to the Income-tax department. Also, it was observed that as the notice under Section 148, dated 31/03/2019 was issued to the deceased assessee after the date of his death, i.e 21/12/2018, thus, the jurisdictional requirement of service of notice u/s 148 of…

Indra Rani, Ghaziabad vs. ITO Ward-2(1)(2), Ghaziabad

Appeal is allowed

ITA 142/DEL/2025[2015-16]Status: DisposedITAT Delhi22 Apr 2025AY 2015-16

Bench: Sh. Satbeer Singh Godaraita No. 142/Del/2025 : Asstt. Year : 2015-16 Late Indra Rani Vs Income Tax Officer, Through Legal Heir Pankil Garg (Son) Ward-2(1)(2), A-408, 4Th Floor, Tower-A, Saya Ghaziabad-101002 Zenith Apartment, Ahinsa Khand-2, Indirapuram, Ghaziabad-201014 (Appellant) (Respondent) Pan No. Agspr0372G Assessee By: Sh. Rajiv Kumar Jain, Ca Revenue By : Sh. Sanjay Kumar, Sr. Dr Date Of Hearing: 22.04.2025 Date Of Pronouncement: 22.04.2025 Order

For Appellant: Sh. Rajiv Kumar Jain, CAFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 147Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 142/Del/2025 : Asstt. Year : 2015-16 Late Indra Rani Vs Income Tax Officer, Through legal heir Pankil Garg (Son) Ward-2(1)(2), A-408, 4th Floor, Tower-A, Saya Ghaziabad-101002 Zenith Apartment, Ahinsa Khand-2, Indirapuram, Ghaziabad-201014 (APPELLANT) (RESPONDENT) PAN No. AGSPR0372G Assessee by: Sh. Rajiv Kumar Jain, CA Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 22.04.2025 Date of Pronouncement: 22.04.2025 ORDER This assessee’s/alleged legal heir’s appeal for Assessment Year…

Kishan Das Maheshwari, Jaipur vs. Deputy Commissioner of Income Tax, Circle-1, Jaipur

Appeal is allowed and the impugned

ITA 43/JPR/2025[2014-15]Status: DisposedITAT Jaipur24 Feb 2025AY 2014-15

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. S. R. Sharma, CA &For Respondent: Sh. Manoj Kumar, JCIT-DR
Section 144Section 148Section 148ASection 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh xxu xks;y] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 43/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke Kishan Das Maheshwari, (since DCIT, Vs. deceased) Circle-01, Jaipur Through Legal Heir, Delhi Walon Ki Building, Gopal Ji Ka Rasta, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABHPM3493 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. R. Sharma, CA & Sh. R. K. Bhat…

Markande Mishra, Delhi vs. ITO Ward 43(1), New Delhi

Appeal is allowed

ITA 3485/DEL/2024[AY 2018-19]Status: DisposedITAT Delhi23 Jan 2025

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…

Narayan Das Talreja, N.S.M., Azadpur, Delhi vs. ITO Ward 36(1), New Delhi

In the result, appeal of the assessee is partly allowed

ITA 2564/DEL/2023[2018-2019]Status: DisposedITAT Delhi18 Dec 2024AY 2018-2019

Bench: Shri Vikas Awasthyआअसं.2564/िद"ी/2023(िन.व. 2018-19) Narain Dass Talreja, (Through Kishore Talreja Lr) B-206, New Subzi Mandi, Azad Pur, Delhi-110033 ...... अपीलाथ"/Appellant Pan: Acspt-4460-B बनाम Vs. Income Tax Officer, Income Tax Department, ..... "ितवादी/Respondent National E-Assessment Centre, Delhi अपीलाथ" "ारा/ Appellant By : S/Shri K.P Ganguly & Narender Kumar, Advocate "ितवादी"ारा/Respondent By : Shri Sanjay Tripathi, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 19/09/2024 घोषणा क" ितिथ/ Date Of Pronouncement : : 18/12/2024 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 (Hereinafter Referred To As 'The Cit(A)') Dated 19.07.2023, For Assessment Year 2018-19. 2. The Facts Of The Case In Brief As Emanating From Records Are: The Assessee Is A Commission Agent & Is Engaged In Trading Of Fresh Fruits. The Assessee Filed Its Return Of Income For The Impugned Assessment Year Declaring Income Of Rs.9,30,120/-. In The Course Of Assessment Proceedings The Assessing Officer (Ao) Found That In Violation Of Provisions Of U/S. 40A(3) Of The Income Tax Act, 1961(Hereinafter Referred To As ‘The Act’) The Assessee Has Made Payment In Cash In Excess Of Rs.10,000/- To A Single Person & There Are Several Such Payments. Hence, He Made Disallowance U/S. 40A(3) Of The Act On Following Transactions:

For Appellant: S/Shri K.P Ganguly, & Narender Kumar, AdvocateFor Respondent: Shri Sanjay Tripathi, Sr. DR
Section 40A(2)Section 40A(3)

…ossly erred in passing the order against the deceased person who had died on 04.05.2022 and, as such, the order passed by the ld. CIT(A) is null-and void and contrary to be decision of Hon’ble Delhi High Court in the case of Savita Kapila vs. Asst. CIT (2020) 426 ITR 502(Delhi)”. 4. Shri K.P Ganguly, appearing on behalf of the assessee submits that written arguments have been filed in paper book at pages no. 1 to 8, the same be taken on record and the appeal be decided on the basis of said written submissions. He further referred to the additional ground of appeal and submitted that the CIT(A) has passed impugned…

Punamchand Parek Legal Heir Santhilabarek Lathabai, Coimbatore vs. DCIT, Central Circle 2, Coimbatore

In the result, the appeal filed by legal representative of the assessee is allowed

ITA 1419/CHNY/2024[2017-18]Status: DisposedITAT Chennai09 Oct 2024AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita No.1419/Chny/2024 (िनधा"रणवष" / Assessment Year: 2017-2018) Punamchand Parek Vs. The Deputy Commissioner Of Legal Heir Santhilabarek Lathabai Income Tax, G. Vijaychand Jhabakh, Central Circle 2, No.157, P.M. Swamy Colony, Coimbatore 5Th Street, Coimbatore 641 002. [Pan: Ajdpl 1383R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri G.V. Jhabak, Fca ""यथ" क" ओर से /Respondent By : Shri N.S. Phanidharan, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 01.10.2024 घोषणा क" तार"ख /Date Of Pronouncement : 09.10.2024 आदेश / O R D E R Manu Kumar Giri ()

For Appellant: Shri G.V. Jhabak, FCAFor Respondent: Shri N.S. Phanidharan, IRS, JCIT
Section 133Section 133ASection 147Section 148Section 159Section 69

…on of death to the revenue and despite reopening notice issued subsequently u/s 148 in the name of deceased was illegal and thus liable to be set aside. Similarly, Hon’ble Delhi High Court in the case of Savita Kapila Vs ACIT (2020) 426 ITR 502:273 Taxman148: 118 Taxmann.com 46 (Del) has quashed the notice u/s 148 of the Act on a dead person. 6. We, respectfully following the judgment of the Hon’ble High Courts referred supra, set aside the notice dated 18.02.2020 issued under section 148 of the Act on deceased assessee and declare the same as nullity. Hence all consequential order and proceedings are also set a…

Sankarlingam Sankar Through His Legal Heir Ganesh Shankar, Mumbai vs. ACIT Circle 17(1), Mumbai

ITA 707/MUM/2024[2012-13]Status: DisposedITAT Mumbai24 Sept 2024AY 2012-13

Bench: Smt. Kavitha Rajgopal & Shri Gagan Goyal

For Appellant: Shri Gajendra Golcha, Ld. ARFor Respondent: Ms. Rajeshwari Menon, Ld. DR
Section 139Section 143(3)Section 148Section 250Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SMT. KAVITHA RAJGOPAL, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 705/Mum/2024 (A.Y.2012-13) Sankaralingam Sankar Through his legal heir Ganesh Shankar 12, 3rd Building 2nd floor, Sri Durga Co. Op. Hsg. Soc., Tilak Vidyalaya Road, Vile Parle Mumbai – 400 057 PAN No.: AAPPS3457C ..... Appellant Vs. ACIT, Circle 17 (1) R. No. 117, 1st floor, Kautilya Bhavan, C-41 to C-43 G Block, Bandra Kurla Complex, Bandra (E), Mumbai- 400 051 ..... Respondent Appellant by : Shri Gajendra Golcha, Ld. AR Respondent by : Ms. Rajeshwari Men…

Madan Lal Kochar (Through Sahil Kochar), New Delhi vs. Pr, CIT Delhi-12, Delhi

In the result, the appeal of the assessee is allowed

ITA 2516/DEL/2024[2016-17]Status: DisposedITAT Delhi05 Sept 2024AY 2016-17

Bench: Shri Kul Bharat[Assessment Year : 2016-17] Madan Lal Kochar (Through Sahil Vs Pr.Cit-12, Kochar), M/S. Satish Aggarwal & New Delhi. Associates, 4/5B, 1St Floor, Asaf Ali Road, New Delhi-110002. Pan-Acmpk7272L Appellant Respondent Appellant By Shri Satish Aggarwal, Ca Respondent By Shri Siddharth B.S.Meena, Sr.Dr Date Of Hearing 02.09.2024 Date Of Pronouncement 05.09.2024

Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2016-17] Madan Lal Kochar (Through Sahil vs Pr.CIT-12, Kochar), M/s. Satish Aggarwal & New Delhi. Associates, 4/5B, 1st Floor, Asaf Ali Road, New Delhi-110002. PAN-ACMPK7272L APPELLANT RESPONDENT Appellant by Shri Satish Aggarwal, CA Respondent by Shri Siddharth B.S.Meena, Sr.DR Date of Hearing 02.09.2024 Date of Pronouncement 05.09.2024 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee is directed against the order passed by Ld. Pr. CIT, Delhi-12 dated 26.03.2024 for th…

Gopaliyengar Madabushi Muralidhar, Bengaluru vs. Income-Tax Officer, Ward-7(2)(4), Bengaluru

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

ITA 956/BANG/2023[2016-17]Status: DisposedITAT Bangalore08 Aug 2024AY 2016-17

Bench: Shri Chandra Poojari (Accountant Member), Shri Keshav Dubey (Judicial Member)

For Appellant: Shri Hemant Pai, CAFor Respondent: Shri V. Parithivel, JCIT-DR
Section 143(2)Section 143(3)Section 144Section 234BSection 250Section 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “C” BENCH, BANGALORE Before Shri Chandra Poojari, Accountant Member and Shri Keshav Dubey, Judicial Member Gopaliyengar Madabushi The Income Tax Officer Muralidhar Ward - 7(2)(4) (Legal Rep: Dakshayani Muralidhar) BMTC Building, 80 Ft. Road No.733, 14th Main, 18th Cross vs. 6th Block, Koramangala Banashankari 2nd Stage Bengaluru 560095 Bengaluru 560070 PAN – ABTPM6528K (Appellant) (Respondent) Assessee by: Shri Hemant Pai, CA Revenue by: Shri V. Parithivel, JCIT-DR Date of hearing: 11.06.2024 Date of pronouncement: 08.08.2024 O R D E R Per: Keshav Dubey, J.M. This…

Deputy Commissioner of Income Tax, Income Tax Department vs. Anilkumar Ochhavlal Desai, Vadodara

In the result, the appeal of the Department is dismissed

ITA 292/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad26 Jul 2024AY 2017-18

Bench: Jurisdictional Assessing Officer?

Section 143(1)Section 143(2)Section 159Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 The DCIT, Anilkumar Ochhavlal Circle 1(1)(1), Desai Vadodara Vs Shroff Nagar Society, Gotri Road, Vadodara, Gujarat-390021 PAN: ABOPD7444A (Appellant) (Respondent) Revenue Represented: Shri Kamlesh Makwana, CIT-DR Assessee Represented: Shri Manish J. Shah & Shri Rushin Patel, A.Rs. Date of hearing : 23-07-2024 Date of pronouncement : 26-07-2024 आदेश/ORDER PER : SIDDHARHTA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by…

Late Sh. Banwari Lal Soothwal, Through Legal Heir Sh. Shyam Lal Soothwal, Jaipur vs. ITO, Ward-1(5), Jaipur

In the result, appeal of the assessee is Allowed

ITA 845/JPR/2024[2011-12]Status: DisposedITAT Jaipur25 Jul 2024AY 2011-12
Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण "बी" न्यायपीठ जयपुरमें। IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES “B” :: JAIPUR BEFORE DR.S.SEETHALAKSHMI, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.845/JPR/2024 निर्धारण वर्ष / Assessment Year : 2011-12 Late Sh. Banwari Lal Soothwal, The Income Tax (Through Legal Heir Sh. Shyam Vs Officer, Lal Soothwal), Ward-1(5), Jaipur. Kalani & Co., Chartered Accountants, 5th Floor, Milestone Building, Gandhinagar Turn, Tonk Road, Jaipur - 302015. PAN: AISPS2624L Appellant / Assessee Respondent / Revenue Assessee by Shri P.C.Parwal – AR Revenue by Shri Anoo…

Mzatchless Investment Ltd, New Delhi vs. ACIT, International Taxation, Circle-2(2)(2)(1), New Delhi

In the result, the Appeal filed by the assessee is partly allowed

ITA 6969/DEL/2018[2010-11]Status: DisposedITAT Delhi26 Jun 2024AY 2010-11

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 144CSection 144C(3)Section 144C(5)

…1 Matchless Investment Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE, SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Matchless Investment Ltd. ACIT C/o. M/s L. N. Malik & International Taxation, Co. CAs, 18/13, Ganga Vs. Circle-2(2)(2)(1), Plaza, WEA, Pusa Lane, Civic Centre, Karol Bagh, New Delhi New Delhi PAN:- AADCM8647H (Appellant) (Respondent) Appellant by Mr. Manish Malik & Sh. Pankaj Jain, AR Respondent by Shri Rajesh Kumar, CIT(DR) Date of Hearing 19/06/2024 Date of Pronouncement 26/06/2024 ORDER PER YOGESH KUMAR U.S.JM:…

Debabrata Banerjee, Kolkata vs. DCIT, Cir-34, Kolkata.

In the result, appeal of the assessee is allowed

ITA 1084/KOL/2023[2013-13]Status: DisposedITAT Kolkata18 Jun 2024AY 2013-13

Bench: Shri Rajesh Kumar, Am& Shri Pradip Kumar Choubey, Jm]

Section 143(3)Section 144Section 144BSection 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA [Before Shri Rajesh Kumar, AM& Shri Pradip Kumar Choubey, JM] I.T.A. No. 1084/Kol/2023 Assessment Year: 2013-14 Debabrata Banerjee Vs. DCIT, Circle-34, Kolkata. L/R of Ajit Kumar Banerjee (since deceased) 135, Biplabi Rash Behari Bose Road, Kolkata-700001. (PAN: ADUPB3855F) Appellant Respondent Date of conclusion of Hearing 27.05.2024 Date of Pronouncement 18.06.2024 For the Assessee Shri A. K. Tibrewal, AR For the Respondent Shri Subhendu Datta, CIT, DR ORDER Per Shri Rajesh Kumar, AM This appeal filed by the assessee is against the order of Ld. CIT(A),…

Income Tax Officer, Ward-1, Ratnagiri vs. Late Shri Subhash Shankar Waingankar, Through Legal Heir Shri Rushikesh Subhash Waingankar, Ratnagiri

In the result, Cross Objection appeal of the legal

ITA 1057/PUN/2023[2017-18]Status: DisposedITAT Pune07 Jun 2024AY 2017-18

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamore

Section 147Section 148Section 159Section 250Section 292BSection 46A(3)

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1057/PUN/2023 िनधा"रण वष" / Assessment Year : 2017-18 The Income Tax Late Shri Subhash Shankar Officer, V Waingankar, through Legar heir Ward-1, Ratnagiri. s Shri Rushikesh Subhash Waingankar, 730, Atmabandhu Arced, Maruti Mandir, Ratnagiri-415612. PAN: AACPW7343J Appellant / Revenue Respondent / Assessee Cross Objection No.11/PUN/2024 (arising out of ITA No.1057/PUN/2023) िनधा"रण वष" / Assessment Year :…

Income Tax Officer, Raisen vs. Late Sudha Agrawal Th. L/H Manmohan Agrawal, Raisen

Appeal is dismissed and assessee’s cross-

ITA 281/IND/2023[2016-17]Status: DisposedITAT Indore06 Jun 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniincome-Tax Officer, Late Smt. Sudha Agrawal, बनाम/ Raisen (L/H: Manmohan Agrawal) Vs. 19/1, Shreeji Enterprise, Near Sbi, Sagar Road, Yashwant Nagar, M.P. (Pan: Abfpa4355G) (Revenue/Appellant) (Assessee/Respondent)

Section 142(1)Section 143(2)Section 143(3)Section 159Section 54F

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Income-tax Officer, Late Smt. Sudha Agrawal, बनाम/ Raisen (L/H: Manmohan Agrawal) Vs. 19/1, Shreeji Enterprise, Near SBI, Sagar Road, Yashwant Nagar, M.P. (PAN: ABFPA4355G) (Revenue/Appellant) (Assessee/Respondent) Cross-Objection No.01/Ind/2024 (Arising out of I.T.A. No. 281/Ind/2023) (AY:2016-17) Late Smt. Sudha Agrawal, Income-tax Officer, बनाम/ (L/H: Manmohan Agrawal) Raisen Vs. 19/1, Shreeji Enterprise, Near SBI, Sagar Road, Yash…

Raj Shankar Nikam, Pune vs. Income Tax Officer, Ward-2(2), Pune

Appeal is allowed in above terms

ITA 293/PUN/2024[2016-17]Status: DisposedITAT Pune10 May 2024AY 2016-17

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Rohit S TapadiyaFor Respondent: Shri Manish Mehta
Section 147Section 148

…ile which was already submitted before the learned NFAC. That being the clinching case, the impugned proceedings initiated against a dead person have to be quashed indeed in light of Savita Kapila, Legal Heir of Late Sh. Mohinder Paul Kapila vs. ACIT (2020) 426 ITR 502 (Del.). Ordered accordingly. All other pleadings on merits stand rendered academic. 3. This assessee’s appeal is allowed in above terms. Order pronounced in the open Court on 10.05.2024. [SATBEER SINGH GODARA] JUDICIAL MEMBER Pune, Dated 10th May, 2024 VBP/- Copy to 1. The appellant 2. The respondent 3. The Pr. CIT, Pune concerned 4. D.R.…

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

…(Gujarat); -Rajender Kumar Sehgal v. ITO [2019] 101 taxmann.com 233/260 Taxman 412/414 ITR 286 (Delhi); - Sandeep Chopra v. Pr. CIT [2023] 149 taxmann.com 225/292 Taxman 269 (Jharkhand); - Savita Kapila v. Asstt. CIT [2020] 118 taxmnann.com 46/273 Taxman 148/426 ITR 502 (Delhi); I.T.A No. 19/Ahd/2024 A.Y. 2017-18 Page No. 4 Bairajben Chavda L/H of Late Bhurabhai Gandabhai Chavda vs. ITO On merit, the ld. A.R. submitted that the wife of the assessee has categorically explained the source of cash as well as reason for keeping the cash from 2019 till the date of declaration of demonetization which is for the purp…

Late Lodaya Navalbai Raichand by Legal Heir Shri. Sharad R Lodaya, Gadag vs. Income Tax Officer, Ward-2, Gadag

In the result, the appeal filed by the assessee is allowed on Ground nos

ITA 39/BANG/2024[2011-12]Status: DisposedITAT Bangalore24 Apr 2024AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2011-12

For Appellant: Smt. Preethi Patel, Advocate
Section 144Section 147Section 148Section 250

…nexures, copy of reply to the remand report, copy of the decision of Hon’ble Karnataka High Court in case of Mrs. Vanitha Gopal Shetty vs. ACIT reported in 129 taxmann.com 163, decision of Hon’ble Delhi High Court in case of Savita Kapila vs. ACIT reported in 426 ITR 502 (Delhi) and another decision of Hon’ble Bombay High Court in case of Devendra (legal heir of Vasudeo Damduji Jambhulkar) vs. Addl./JCIT & Ors. reported in 461 ITR 463. 8. The issue that is raised before us in Ground nos. 2-3 is that, whether the Ld.CIT(A) is justified in rejecting the claim of the Page 5 of 12 assessee regarding the notice u/s. 1…

Sandeep Kr. Saha, [Legal Heir of Assessee Viz.Puja Shah, (Since Deceased)], Kolkata vs. ITO, WD-50(4), Kolkata.

In the result, appeal of the assessee is allowed

ITA 735/KOL/2023[2010-11]Status: DisposedITAT Kolkata30 Nov 2023AY 2010-11

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 735/Kol/2023 Assessment Year: 2010-11 Sandeep Kumar Shah Income Tax Officer, Ward – {Legal Heir Of Assessee Viz. Puja Shah (Since Deceased)} Vs 50(4), Kolkata P-281, Cit Road Scheme-Vi(M), Kankurgachi Kolkata - 700054 [Pan : Aqeps5462N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri A.K. Tibrewal, Fca/Amit Agrawal, Advocate Revenue By : Shri Ankur Goyal, Addl. Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 18/10/2023 घोषणा क" तारीख /Date Of Pronouncement: 30/11/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals) – 15, Kolkata, (Hereinafter The “Ld. Cit(A)”) Dt. 27/11/2019, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2010-11. 2. The Registry Has Pointed Out That There Is A Delay Of 1269 Days In Filing Of The Appeal By The Assessee. An Affidavit Along With An Application For Condonation Of Delay Has Been Filed & Perusal Of The Same Indicates That The Assessee, Namely, Puja Shah Expired On 04/01/2015 & The Said Information Was Passed On To The Assessing Officer During The Course Of Assessment Proceedings. The Assessment Order Was Framed On 22/12/2017. Thereafter Appeal Of The Assessee

For Appellant: Shri A.K. Tibrewal, FCA/Amit AgrawalFor Respondent: Shri Ankur Goyal, Addl. CIT, D/R
Section 147Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 735/Kol/2023 Assessment Year: 2010-11 Sandeep Kumar Shah Income Tax Officer, Ward – {Legal Heir of Assessee viz. Puja Shah (since deceased)} Vs 50(4), Kolkata P-281, CIT Road Scheme-VI(m), Kankurgachi Kolkata - 700054 [PAN : AQEPS5462N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri A.K. Tibrewal, FCA/Amit Agrawal, Advocate Revenue by : Shri Ankur Goyal, Addl. CIT, D/R सुनवाई क" तारीख/Date of Hea…