Smt. MadhubenKantilal Patel v. UOI

452 ITR 17High Court#12857 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 147Section 148Section 159Section 292BSection 139(1)Section 142(1)Section 263Section 133A

Issues it is cited on

section 263ofsection 159inadequate enquirylegal representativerevision under section 263section 263(1)lack of enquirymere change of opinionsection 292bmalabar industrialsection 292non-application of mind

Judgments citing Smt. MadhubenKantilal Patel v. UOI

LATE SH SETHURAMAN THROUGH LEGAL HEIR SH S NISHAANTH ,CHENNAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 3(1), CHENNAI

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

ITA 2615/CHNY/2024[2015-116]Status: DisposedITAT Chennai10 Oct 2025AY 2015-116

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.: 2615/Chny/2024 िनधा"रण वष"/Assessment Year:2015-16 Late Shri Sethuraman The Assistant (Rep. By Legal Heir Commissioner Of Income Shri S. Nishaanth), Vs. Tax, O 9/12, Subbarayan Street, Corporate Circle – 3(1), Nungambakkam, Chennai. Chennai – 600 034. Pan: Abhps 3001R (""यथ"/Respondent) (अपीलाथ"/Appellant) अपीलाथ" क" ओर से/Appellant By : Shri Suresh Kumar Gupta, Ca ""यथ" क" ओर से/Respondent By : Ms. R. Anitha, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 06.10.2025 घोषणा क" तारीख/Date Of Pronouncement : 10.10.2025 आदेश /O R D E R Per Manu Kumar Giri, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax(Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter The “Ld.Cit(A)”] Dated 14.08.2024 Arising Out Of The Order Dated 16.03.2023 Passed By The Assessing Officer, Assessment Unit, Income Tax Department (Hereinafter Referred To As The "Ao") Passed U/S.147 R.W.S.144B Of The Income-Tax Act, 1961 (Hereinafter "The Act') For The Assessment Year 2015-16 (Hereinafter The "Ay").

For Appellant: Shri Suresh Kumar Gupta, CAFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148Section 69

…jurisdiction and cannot be enforced against the petitioner. 27. Accordingly, the writ petition is allowed as prayed for. No costs. Consequently, the connected WMP is closed. 8. The Hon’ble High Court judgment in the case of Smt. Madhuben Kantilal Patel Vs UOI 452 ITR 17 (Guj) held that where the legal heirs of the assessee deceased had supplied information 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…

MOHANSUNDARAM JAYASUJA,COIMBATORE vs. PCIT, CENTRAL,, CHENNAI

In the result both the appeals of the assessee for the assessment years 2017-

ITA 958/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Aug 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

…nue regarding death of assessee. We also note that the revenue did not take any step u/s 159 of the Act to bring on record the legal representatives of the deceased assessee. 5. The Hon’ble High Court judgment in the case of Smt. MadhubenKantilal Patel Vs UOI 452 ITR 17 (Guj) held that where the legal heirs of the assessee deceased had supplied information 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…

MOHANSUNDARAM JAYASUJA,COIMBATORE vs. PCIT, CENTRAL,, CHENNAI

In the result both the appeals of the assessee for the assessment years 2017-

ITA 957/CHNY/2025[2016-17]Status: DisposedITAT Chennai11 Aug 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

…nue regarding death of assessee. We also note that the revenue did not take any step u/s 159 of the Act to bring on record the legal representatives of the deceased assessee. 5. The Hon’ble High Court judgment in the case of Smt. MadhubenKantilal Patel Vs UOI 452 ITR 17 (Guj) held that where the legal heirs of the assessee deceased had supplied information 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…

MOHANSUNDARAM JAYASUJA,COIMBATORE vs. PCIT, CENTRAL,, CHENNAI

In the result both the appeals of the assessee for the assessment years 2017-

ITA 956/CHNY/2025[2015-16]Status: DisposedITAT Chennai11 Aug 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

…nue regarding death of assessee. We also note that the revenue did not take any step u/s 159 of the Act to bring on record the legal representatives of the deceased assessee. 5. The Hon’ble High Court judgment in the case of Smt. MadhubenKantilal Patel Vs UOI 452 ITR 17 (Guj) held that where the legal heirs of the assessee deceased had supplied information 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…

SUBRAMANIAM MOHAN SUNDARAM,COIMBATORE vs. PCIT (CENTRAL), CHENNAI

In the result both the appeals of the assessee for the assessment years 2017-

ITA 953/CHNY/2025[953]Status: DisposedITAT Chennai11 Aug 2025

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

…nue regarding death of assessee. We also note that the revenue did not take any step u/s 159 of the Act to bring on record the legal representatives of the deceased assessee. 5. The Hon’ble High Court judgment in the case of Smt. MadhubenKantilal Patel Vs UOI 452 ITR 17 (Guj) held that where the legal heirs of the assessee deceased had supplied information 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…

SUBRAMANIAM MOHAN SUNDARAM,COIMBATORE vs. PCIT (CENTRAL),, CHENNAI

In the result both the appeals of the assessee for the assessment years 2017-

ITA 952/CHNY/2025[2014-15]Status: DisposedITAT Chennai11 Aug 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

…nue regarding death of assessee. We also note that the revenue did not take any step u/s 159 of the Act to bring on record the legal representatives of the deceased assessee. 5. The Hon’ble High Court judgment in the case of Smt. MadhubenKantilal Patel Vs UOI 452 ITR 17 (Guj) held that where the legal heirs of the assessee deceased had supplied information 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…

SUBRAMANIAM MOHAN SUNDARAM,COIMBATORE vs. PCIT (CENTRAL), , CHENNAI

In the result both the appeals of the assessee for the assessment years 2017-

ITA 951/CHNY/2025[2013-14]Status: DisposedITAT Chennai11 Aug 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT
Section 147Section 148Section 263Section 263(1)(i)

…nue regarding death of assessee. We also note that the revenue did not take any step u/s 159 of the Act to bring on record the legal representatives of the deceased assessee. 5. The Hon’ble High Court judgment in the case of Smt. MadhubenKantilal Patel Vs UOI 452 ITR 17 (Guj) held that where the legal heirs of the assessee deceased had supplied information 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…

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

…ue regarding death of assessee. We also note that the revenue did not take any step u/s 159 of the Act to bring on record the legal representatives of the deceased assessee. 5. The Hon’ble High Court judgment in the case of Smt. MadhubenKantilal Patel Vs UOI 452 ITR 17 (Guj) held that where the legal heirs of the assessee deceased had supplied information 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…

Smt. MadhubenKantilal Patel v. UOI (452 ITR 17) — Cited in 8 Judgments | BharatTax