Smt. Kaushalyabai v. CIT

238 ITR 1008High Court1999#7346 most cited

What is Smt. Kaushalyabai v. CIT authority for?

When a legal heir participates in assessment proceedings after the original assessee has died, a notice issued in the name of the deceased assessee is considered a curable procedural irregularity, not a nullity, and the defect is automatically cured.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

Smt. Kaushalyabai v. CIT · notice to deceased assessee · legal heir participation · curable defect · procedural irregularity · section 147 · section 148 · section 292B · assessment proceedings

Sections most often in play

Section 147Section 148Section 142(1)Section 159Section 250Section 292BSection 143(3)Section 144

Issues it is cited on

section 2(7)section 2(29)section 159section 167section 161legal representativesection 292bbsection 129section 292bsection 21section 16section 292

Judgments citing Smt. Kaushalyabai v. CIT

ACIT-CC-7(3), Mumbai vs. Raniben Khimji Patel, Legal Heir of Shri Khimji Karamshi Patel, Mumbai

In the result, the grounds of appeal filed by the revenue are accordingly dismissedand order of Ld

ITA 1743/MUM/2025[2019-20]Status: DisposedITAT Mumbai13 Aug 2025AY 2019-20

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhanacit-Cc-7(3) Vs. Ranibenkhimji Patel R. No. 655, (Legal Heir Of Shri 6Thfloor,Aayakar Bhavan, Khimjikaramshi M. K. Road, Mumbai-400 Patel), 020 602, 6Th Floor, Petit Tower, August Kranti Marg, Kemps Corner, Mumbai-400 026 Pan/Gir No. Aadpp8816G (Applicant) (Respondent) Revenue By Shri Pravin Salunkhe, Sr. Dr Assessee By Shri Rushabh Mehta, Ld. Ar Date Of Hearing 03.07.2025 Date Of Pronouncement 13.08.2025 आदेश / Order Per Raj Kumar Chauhan, Jm:

Section 142(1)Section 143(3)Section 148Section 250Section 36(1)(iii)Section 69C

…e was no confusion or prejudice caused to the assessee. Hence, the order of Ld. CIT(A) needs to be set aside and order of AO needs to be restored. v) Reliance is placed on the decision of Hon‟ble Madhya Pradesh High Court in the case ofSmtKaushalyabai Vs CIT 238 ITR 1008 (High Court of MP) wherein the Hon‟ble High Court held that the widow of the deceased has already participated in the proceedings, the defect, if any, stands automatically cured and the issue of notice to a dead person because of the above reasons was not fatal to the revenue. vi) In the case relied by Ld. CIT(A)i.e.Bardi Chand vs. ITO in ITA N…

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

…ssee. If it is not done the entire proceeding is vitiated and therefore, liable to be quashed. 4. On the other hand, Ld. DR relied upon the judgment passed by the Hon’bler Madhya Pradesh High Court in the case of Smt. Kaushalyabai Vs. CIT, reported in (1999) 238 ITR 1008 (MP) wherein it has been held that once the legal heir of the assessee participated in the proceeding the notice though issued in the name of the original assessee since deceased the same could not be treated to be a procedural irregularity or nullity rather the same become academic since window of the deceased has already participated in the pr…

Yogesh Hargovindbhai Joshi L/H of Bhavnaben Y. Joshi, Ahmedabad vs. The ITO, Ward-6(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 520/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad29 Jul 2025AY 2012-13

Bench: Dr. Brr Kumar, Vice- & Ms.Suchitra R. Kambleassessment Year : 2012-13 Yogesh Hargovindbhai Joshi Vs. The Ito, Ward-6(1)(1) L/H. Of Bhavnaben Y. Joshi Ahmedabad. 8, Manav Pursusharth Society Opp: Hirabhai Tower Uttamnagar, Maninagar Pan : Adupj 2208 C (Applicant) (Responent) : Shri Parin Shah, Ar Assessee By Revenue By : Shri Abhijit, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 08/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 29/07/2025 आदेश/O R D E R आदेश आदेश आदेश

For Respondent: Shri Abhijit, Sr.DR
Section 10(38)Section 129Section 139Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 250

…d in the name of dead person is a curable mistake/defect and therefore it can be rectified, and cannot be taken as defective assessment in law. The ld.DR relied on the decision of the Hon’ble Madhya Pradesh High Court in the case of Smt.Kaushalyabhai Vs. CIT, 238 ITR 1008 (MP). The ld.DR submitted that the said decision categorically mentioned that the issue of notice on a dead-person under section 292B of the Act is a procedural irregularity, and therefore, the assessment is just and proper. 8. The ld.AR relied on the decision of the Hon’ble Gujarat High Court in the case of Rasid Lala Vs. ITO, (2017) 77 taxman…

ACIT-16(2), Mumbai, Aayakar Bhavan vs. Fakhruddin Taiyebali Padaria, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 5500/MUM/2024[2017-18]Status: DisposedITAT Mumbai07 Jan 2025AY 2017-18

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailassessment Year: 2017-18 Acit- 16(2), Mumbai Fakhruddin Taiyebali Padaria 5Th Floor, Shabbir Place, 80 Vs. Dr. A.L. Nair Road, Mumbai- 400008. Pan: Abdpp 7103 P (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri Dinesh A Chourasia, Sr. Dr Date Of Hearing : 03.12.2024 Date Of Pronouncement : 07.01.2025

For Appellant: NoneFor Respondent: Shri Dinesh A Chourasia, Sr. DR
Section 144Section 147Section 148Section 159Section 250Section 292BSection 69A

…een received through the neighbour) and participated in the proceedings; the defect in issue of the notice is automatically cured. Reliance was placed upon the decision of the Madhya Pradesh High Court in the case of Kausalyabai v. Commissioner of Income Tax, 238 ITR 1008 (MP), wherein after the death of the assessee, the notice was issued in the name of a person who was dead. The court observed that the widow of such person participated in the assessment proceedings and hence, the defect in the notice stood automatically cured. It is further stated in the order disposing of the objections that even if the notice…

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

…een received through the neighbour) and participated in the proceedings; the defect in issue of the notice is automatically cured. Reliance was placed upon the decision of the Madhya Pradesh High Court in the case of Kausalyabai v. Commissioner of Income Tax, 238 ITR 1008 (MP), wherein after the death of the assessee, the notice was issued in the name of a person who was dead. The court observed that the widow of such person participated in the assessment proceedings and hence, the defect in the notice stood automatically cured. It is further stated in the order disposing of the objections that even if the notice…

Late Sh. Birdi Chand Through Legal Heir Mukesh Sharma, Jaipur vs. ITO, Ward-7(2), Jaipur

In the result, the appeal of the assessee is allowed

ITA 502/JPR/2023[2012-13]Status: DisposedITAT Jaipur09 Apr 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Anup Singh (Addl.CIT)
Section 139(1)Section 142(1)Section 143(3)Section 148Section 292BSection 54F

…een received through the neighbour) and participated in the proceedings; the defect in issue of the notice is automatically cured. Reliance was placed upon the decision of the Madhya Pradesh High Court in the case of Kausalyabai v. Commissioner of Income Tax, 238 ITR 1008 (MP), wherein after the death of the assessee, the notice was issued in the name of a person who was dead. The court observed that the widow of such person participated in the assessment proceedings and hence, the defect in the notice stood automatically cured. It is further stated in the order disposing of the objections that even if the notice…

Satyaveer Singh, Ghaziabad vs. ITO Ward - 1(2), Ghaziabad

The appeals of the assessee are allowed

ITA 927/DEL/2020[2010-11]Status: DisposedITAT Delhi21 Jun 2023AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

Section 144Section 147Section 148Section 159Section 271(1)(c)

…ntioned in the order of assessment. It was submitted that as they have joined the assessment so at this stage they cannot dispute the assessment. Reliance was placed on the judgment of Hon’ble M.P. High Court in the case of Smt. Kaushalyabai Vs. CIT (1999) 238 ITR 1008 (MP). 5. On the other hand, learned AR has heavily relied on the judgment of the Hon’ble Delhi High Court in the case of Savita Kapila L/H of Late Shri Mohinder Paul Kapila Vs. ACIT (2020) 426 ITR 502 (Del.) and submitted that re-assessment notice was issued against dead person and the whole proceedings were vitiated. 6. In the aforesaid cont…

Satyaveer Singh, Ghaziabad vs. ITO Ward - 1(2), Ghaziabad

The appeals of the assessee are allowed

ITA 7303/DEL/2019[2010-11]Status: DisposedITAT Delhi21 Jun 2023AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

Section 144Section 147Section 148Section 159Section 271(1)(c)

…ntioned in the order of assessment. It was submitted that as they have joined the assessment so at this stage they cannot dispute the assessment. Reliance was placed on the judgment of Hon’ble M.P. High Court in the case of Smt. Kaushalyabai Vs. CIT (1999) 238 ITR 1008 (MP). 5. On the other hand, learned AR has heavily relied on the judgment of the Hon’ble Delhi High Court in the case of Savita Kapila L/H of Late Shri Mohinder Paul Kapila Vs. ACIT (2020) 426 ITR 502 (Del.) and submitted that re-assessment notice was issued against dead person and the whole proceedings were vitiated. 6. In the aforesaid cont…

Namrata Kapale, Chindwara vs. Pr.CIT-1, Jabalpur

In the result, the assessee‟s appeal is dismissed

ITA 41/JAB/2022[2017-18]Status: DisposedITAT Jabalpur08 Aug 2022AY 2017-18

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Rahul Bardia, FCAFor Respondent: Shri U.B. Mishra, CIT-DR
Section 143(2)Section 143(3)Section 148(1)Section 159(2)(b)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR (through web-based video conferencing platform) BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 41/JAB/2022 (Asst. Year: 2017-18) Namrata Kapale, vs. Principal CIT-1, L/R of Ram Rao Kapale, Jabalpur. Ward No.12, Purani Basti Loniya, Karbal, Chhindwara. [PAN : FFUPK 7400 E] (Appellant) (Respondent) Appellant by : Shri Rahul Bardia, FCA Respondent by : Shri U.B. Mishra, CIT-DR Date of hearing : 08/08/2022 Date of pronouncement : 23/09/2022 O R D E R Per Sanjay Arora, AM: This is an Appeal…

Saurabh Singhai L/H Late Shri Mahendra Kumar Jain, Sagar vs. Income Tax Officer-3 Sagar, Sagar

In the result, the assessee‟s appeal is dismissed

ITA 5/JAB/2019[2010-11]Status: DisposedITAT Jabalpur29 Jul 2022AY 2010-11

Bench: Sh. Sanjay Arora, Hon'Ble & Sh. Manomohan Das, Hon‟Ble

Section 139Section 143(3)Section 147Section 148(1)Section 263

…LR of his father, late MKJ, which would not get lost merely because of omission to correctly record the name of the assessee. The matter is in principle well-settled, and to exhibit which reference is made to the decisions in CIT v. Kaushalyabai v. CIT [1995] 238 ITR 1008 (MP) and Swarn Kanta v. CIT [1989] 176 ITR 291 (P&H). The issue/s involved, it may be appreciated, is of a valid assumption of jurisdiction and grant of proper opportunity, neither of which is in dispute here. As explained in CIT v. Sumantbhai C. Munshaw (Decd) [1981] 128 ITR 142 (Guj), rendered with reference to a host of judicial precedents, i…

The DCIT-2(1), Indore vs. Retd. Capt. Vikram Singh (Executor of the Will of Late Smt. Laxmi Kumari), Indore

ITA 450/IND/2016[2009-10]Status: DisposedITAT Indore29 Jul 2022AY 2009-10

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Bhagirath Mal Biyani

For Appellant: Shri Sudhir Sehgal, A.RFor Respondent: 09/06/2022
Section 24B(2)Section 34

…e facts and in the circumstances of the case, the Ld. CIT(A) has erred in law by allowing the appeal of the assessee by not taking into account the judicial pronouncement of jurisdictional high court in the case Smt. Kaushalyabai Vs Commissioner of Income Tax 238 ITR 1008 MP.” 4. The facts of the case are that the learned AO issued notice under s.148 of the Act in the name of Smt. Lakshmi Kumari who dies on 24.10.2013. Before the AO, it was contended on behalf of the assessee that she has already been passed away and proceedings initiated and carried out pursuance to said notice are null and avoid, bad in law wi…

Abdulvahed A. Sheikh, Legal Heirof Late Smt. Sarifaben Bikhubhai Shek, Ahmedabad vs. The ITO, Ward-7(2)(5), Ahmedabad

The appeal of the assessee is allowed in above terms

ITA 2948/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2012-13
For Appellant: Shri A.C. Shah, A.RFor Respondent: Shri S. S. Shukla, Sr. D.R
Section 120(3)(a)Section 133(6)Section 142(1)Section 147Section 148Section 250(6)Section 282Section 54F

…een received through the neighbour) and participated in the proceedings; the defect in issue of the notice is automatically cured. Reliance was placed upon the decision of the Madhya Pradesh High Court in the case of Kausalyabai v. Commissioner of Income Tax, 238 ITR 1008 (MP), wherein after the death of the assessee, the notice was issued in the name of a person who was dead. The court observed that the widow of such person participated in the assessment proceedings and hence, the defect in the notice stood automatically cured. It is further stated in the order disposing of the objections that even if the notice…

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)

…sessment. The defect of notice which goes to root of the matter cannot be cured under section 292B or 292 BB. It was submitted that the learned Commissioner (Appeals) relied upon the decision of Madhya Pradesh High Court in case of Smt. Kaushalyabai Vs CIT (238 ITR 1008), on the ground that as legal heirs participated in the assessment proceeding, the notice issued under section 148 is valid (cured). The learned 9 ITA No. 3112/Mum/2017- 3112 Mum 2017 Samadhan Krishna Katekar Commissioner (Appeals) ignored binding decision of Third Member of Agra Tribunal in case of ITO Vs Sikandar Lal Jain (45 SOT 119) and t…

(Late) Byre Gowder Srikantan, R/by L/H. Subramani Srikantan, Ooty vs. ITO, Ooty

In the result, both the appeals of the assessee and Revenue stand dismissed

ITA 3063/CHNY/2016[2010-11]Status: DisposedITAT Chennai26 Apr 2018AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT

…merely because the deceased assessee’s name was referred in the assessment order, it cannot be said that the assessment order is null and void. The Ld. D.R. placed his reliance on the judgment of Madhya Pradesh High Court in Smt. Kaushalyabai v. CIT (1999) 238 ITR 1008. 5. On the contrary, Shri S. Sridhar, the Ld.counsel for the assessee, submitted that on identical circumstances, this Tribunal examined the issue in Shri M. Hemanathan v. CIT in I.T.A. No.1286/Mds/2014. This Tribunal found that the order passed against the dead persons is nullity in law and it cannot stand. Since the assessee was no more on…

ITO, Ooty vs. (Late) Shri Byre Gowder Srimantan, Ooty

In the result, both the appeals of the assessee and Revenue stand dismissed

ITA 2596/CHNY/2016[2010-11]Status: DisposedITAT Chennai26 Apr 2018AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamony

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri AR.V. Sreenivasan, JCIT

…merely because the deceased assessee’s name was referred in the assessment order, it cannot be said that the assessment order is null and void. The Ld. D.R. placed his reliance on the judgment of Madhya Pradesh High Court in Smt. Kaushalyabai v. CIT (1999) 238 ITR 1008. 5. On the contrary, Shri S. Sridhar, the Ld.counsel for the assessee, submitted that on identical circumstances, this Tribunal examined the issue in Shri M. Hemanathan v. CIT in I.T.A. No.1286/Mds/2014. This Tribunal found that the order passed against the dead persons is nullity in law and it cannot stand. Since the assessee was no more on…