How many judgments cite Sumit Balkrishna Gupta v. Asstt. CIT?

23 judgments on BharatTax cite Sumit Balkrishna Gupta v. Asstt. CIT (103 Taxmann.com 188), spanning 2019 to 2026.

Which sections of the Income Tax Act does Sumit Balkrishna Gupta v. Asstt. CIT come up under?

It is most often cited in judgments turning on Section 147, Section 144, Section 148, Section 292B, Section 292BB, Section 159(2)(b).

Sumit Balkrishna Gupta v. Asstt. CIT

103 Taxmann.com 188High Court2019#5158 most cited

What is Sumit Balkrishna Gupta v. Asstt. CIT authority for?

A notice for reassessment issued in the name of a deceased person is void ab initio and cannot be validated by curative provisions like Section 292B or 292BB, as issuing notice to the correct person is a fundamental jurisdictional requirement.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also referred to as

Sumit Balkrishna Gupta · notice to dead person · void notice · Section 147 · Section 148 · Section 292B · Section 292BB · legal representative · reopening of assessment · jurisdiction

Also reported as

414 ITR 292262 Taxmann 61

Sections most often in play

Section 147 Section 144 Section 148 Section 292B Section 292BB Section 159(2)(b)Section 142(1)Section 143(3)

Issues it is cited on

section 159 legal representative section 292b section 292bb section 149(1)(b)section 292 section 149(1)section 29 section 149 reopening of assessment section 148a(b)notice under section 148

Judgments citing Sumit Balkrishna Gupta v. Asstt. CIT

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…

INCOME TAX OFFICER WARD -2 (1), AMRITSAR vs. MS. SAVITA BANSAL, THROUGH LEGAL HEIR SH. PARVEEN KUMAR BANSAL, AMRITSAR

In the result, the revenue’s appeal stands dismissed

ITA 240/ASR/2023[2016-17]Status: DisposedITAT Amritsar21 Aug 2025AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Udayan Das Gupta, Jm 1. आयकर अपील सं. / Ita No. 240/Asr/2023 (िनधा"रण वष" / Assessment Year: 2016-17) Income Tax Officer Smt. Savita Bansal Ward-2(1) बनाम/ (Through L/H Shri Parveen Kumar Bansal) Amritsar 143001 H.No. 272, Green Avenue Vs. Amritsar-143001. "थायीलेखासं./Pan. Abmpb-3594-K (Assessee) / Acnpk-4131-D (Lh) (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. Cross Objection No. 1/Amritsar/2024 (In Ita No. 240/Asr/2023) (िनधा"रण वष" / Assessment Year: 2016-17) Smt. Savita Bansal Income Tax Officer बनाम/ (Through L/H Shri Parveen Kumar Bansal) Ward-2(1) H.No. 272, Green Avenue Amritsar 143001 Vs. Amritsar-143001. "थायीलेखासं./Pan. Abmpb-3594-K (Assessee) / Acnpk-4131-D (Lh) (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Dr Rakesh Gupta (Advocate) –Ld. Ar ""थ"कीओरसे/Respondent By : Shri B. Srinivas Kumar (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 10-07-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-08-2025 आदेश / O R D E R Manoj Kumar Aggarwal () Aforesaid Appeal By Revenue For Assessment Year (Ay) 2016- 1. 17 Arises Out Of An Order Of Ld. Commissioner Of Income Tax

For Appellant: Dr Rakesh Gupta (Advocate) –Ld. ARFor Respondent: Shri B. Srinivas Kumar (CIT) – Ld. DR

Section 10(38)Section 143(2)Section 143(3)

…the correct person. This requirement of issuing notice to a correct person and not to a dead person is not merely a procedural requirement but is a condition precedent to the impugned notice being valid in law. (See Sumit Balkrishna Gupta v. Asstt. CIT [2019] 414 ITR 292 (Bom); [2019] 2 TMI 1209- Bombay High Court). 27. In Chandreshbhai Jayantibhai Patel v. ITO [2019] 413 ITR 276 (Guj.), [2019] (1) TMI 353-the Gujarat High Court has also held (page 290 of 413 ITR): "the question that therefore arises for consideration is whether the notice under section 148 of the Act issued against the deceased-assessee can be s…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “H (SMC)” BENCH MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ACIT-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: This appeal by reve…

LATE ABDUL RAHIMAN IBRAHIM PATAIT L/H MUJEEB PATAIT,RATNAGIRI vs. INCOME TAX OFFICER, RATNAGIRI

In the result, appeal of the assessee is allowed

ITA 1570/PUN/2025[2017-18]Status: DisposedITAT Pune31 Jul 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1570/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Late Abdul Rahiman Ibrahim V The Income Tax Officer, Patait Through Legal Heir S Ward-1, Ratnagiri. Mujeeb Abdul Patait, 318, Kanhe Mohala, Ap Kanhe, Tal Chiplun, Ratnagiri-415604. Pan: Adspp6791D Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Arvind Renge – Addl.Cit(Dr) Date Of Hearing 28/07/2025 Date Of Pronouncement 31/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Mr.Mujeeb Patait As Legal Heir Of Late Abdul Rahiman Ibrahim Patait, Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 Dated 25.03.2025, Emanating From Order U/S.147 R.W.S 144 Of The Income

Section 142(1)Section 147Section 159Section 250

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1570/PUN/2025 िनधा"रण वष" / Assessment Year: 2017-18 Late Abdul Rahiman Ibrahim V The Income Tax Officer, Patait through Legal Heir s Ward-1, Ratnagiri. Mujeeb Abdul Patait, 318, Kanhe Mohala, AP Kanhe, Tal Chiplun, Ratnagiri-415604. PAN: ADSPP6791D Appellant/ Assessee Respondent / Revenue Assessee by None Revenue by Shri Arvind Renge – Addl.CIT(DR) Date of hearing 28/07/2025 Date of pronouncement 3…

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…

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

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री मिुसूदन सावडिया, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.155 and 156/Hyd/2025 (निर्धारण वर्ा/ Assessment Year : 2016-17 and 2017-18) Late Rajasekhar Chelikani, Vs. The Assistant Commissioner Hyderabad. of Income Tax, Central Circle 3(2), PAN : AAYPC4722H Hyderabad. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri A. V. Raghuram…

NIRMAL KUMAR (AS LEGAL HEIR/REPRESENTATIVE OF LATE MISHRILAL SHARNICKRAJ),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(2)(1) , BANGALORE

In the result, the appeal by the assessee is allowed

ITA 1191/BANG/2024[2015-16]Status: DisposedITAT Bangalore29 Oct 2024AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2015-16

For Appellant: Shri Shirish C. Shah, CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 68

LATE SH. BANWARI LAL SOOTHWAL, THROUGH LEGAL HEIR SH. SHYAM LAL SOOTHWAL,JAIPUR vs. ITO, WARD-1(5), JAIPUR, 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…

DEBABRATA BANERJEE,KOLKATA vs. DCIT,CIR-34,KOLKATA., 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, 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 :…

ASHISH SHARMA,GOPAL PURA BYE - PASS JAIPUR vs. INCOME TAX OFFICER, STATUE CIRCLE, JAIPUR

In the result, appeal of the assessee is allowed

ITA 586/JPR/2023[2009-10]Status: DisposedITAT Jaipur28 Nov 2023AY 2009-10

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

For Appellant: Shri S.L. Poddar (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT) a

Section 133(6)Section 142(1)Section 144Section 147Section 148Section 292BSection 69A

…t of our view from the decision cited by the ld. AR of the assessee reported in case of CIT vs. Kurban Hussain Ibrahimji Mithiborwala (supra) and recently the Hon’ble Bombay High Court also dealt with this issue in the case of Sunil Bal Krishan Gupta vs. ACIT 414 ITR 292 where in it has been held that:- “7. The issue of a notice under Section 148 of the Act is a foundation for reopening of assessment. The sine qua non for acquiring jurisdiction to reopen an assessment is that such notice should be issued in the name of the correct person. This requirement of issuing notice to a correct person and not to a dead p…

TRISHUL BUILDTECH INFRASTRUTURE (P) LTD.,,BANGALORE vs. JCIT, BANGALORE

ITA 1367/BANG/2013[2007-08]Status: DisposedITAT Bangalore26 Oct 2023AY 2007-08

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R

Section 132Section 153ASection 153CSection 292Section 69C

…(2019) 101 taxmann.com 362 (Guj.) iii) Savita Kapila v. ACIT (2020) 426 ITR 502 (Del.) iv) Bharti Harendra Modi v. ITO (2019) taxmann.com 389 (Guj.) v) Urmilaben Anirushasinhji Jadeja v. ITO (2020) 420 ITR 226 (Guj.) vi) Sumit Balkrishna Gupta v. ACIT (2019) 414 ITR 292 (Bom.) m) He also placed reliance on the decision of the Hon’ble Supreme Court in the case of ITO v. Ch. Atchaiah (1996) 218 ITR 239 (SC) wherein it has been held that income has to be assessed in the hands of the right person and assessing the same in the hands of the wrong person does not exonerate assessing the same income in the hands of the…

TRISHUL BUILDTECH INFRASTRUCTURE (P) LTD.,,BANGALORE vs. JCIT, BANGALORE

ITA 1363/BANG/2013[2005-06]Status: DisposedITAT Bangalore26 Oct 2023AY 2005-06

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R

Section 132Section 153ASection 153CSection 292Section 69C

TRISHUL BUILDTECH INFRASTRUCTURE (P) LTD.,,BANGALORE vs. JCIT, BANGALORE

ITA 1362/BANG/2013[2004-05]Status: DisposedITAT Bangalore26 Oct 2023AY 2004-05

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R

Section 132Section 153ASection 153CSection 292Section 69C

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 4, SURAT vs. SHRI AMATLAL DEVCHANDBHAI PATEL, SURAT

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 218/SRT/2022[2011-12]Status: DisposedITAT Surat30 Jan 2023AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainia.C.I.T., Late Amratlal Devchandbhai Patel, Central Circle-4, Through L/H-Jignesh Amritlal Patel, Vs. Surat. 8, Pratistha Park, Sarelawadi, Ghod Dod Road, Surat. Pan No. Abrpp 3569 R Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 254(1)Section 269TSection 271ESection 27ISection 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER A.C.I.T., Late Amratlal Devchandbhai Patel, Central Circle-4, Through L/H-Jignesh Amritlal Patel, Vs. Surat. 8, Pratistha Park, Sarelawadi, Ghod dod Road, Surat. PAN No. ABRPP 3569 R Appellant/ assessee Respondent/ revenue Department represented by Shri Vinod Kumar, Sr.DR Assessee represented by Shri Rasesh Shah, CA Date of hearing 13/01/2023 Date of pronouncement 30/01/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by…

NEELAM DHINGRA,NEW DELHI vs. DCIT, CIRCLE1(1)(1), INTL. TAXATION, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 4725/DEL/2017[2007-08]Status: DisposedITAT Delhi10 Jun 2022AY 2007-08

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri R.S. Ahuja, CAFor Respondent: Shri Bhopal Singh, Sr.D.R

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 153ASection 250

…arried out in the name of the deceased person in direct contradiction to the judgments rendered in Rupa Shyam Sunder Dhumatkar vs. ACIT (2020) 420 ITR 256 (Bom), Alamelu Veerappan vs. ITO (2018) 257 taxmann.com 72 (Mad), Sumit Balkrishna Gupta vs. ACIT (2019) 414 ITR 292 (Bom), Savita Kapila vs. ACIT (2020) I.T.A. No.4725/Del/2017 4 426 ITR 502/273 Taxman 148 (Del), ITO vs. Late Shri Ram Kumar (ITA 6495/Del/2016 Bench F) dated 27.12.2017. It was thus urged that the re-assessment order passed in the name of death person cannot be protected under any circumstances and thus requires to be quashed. 4. Ld. DR for th…

LATE HARISH BAHADUR KHARE THROUGH MRS. KAMLESH KHARE, ONE OF LEGAL HEIR,BARABANKI vs. INCOME TAX OFFICER-4(5), LUCKNOW

In the result, the appeal of the appellant is hereby allowed

ITA 720/LKW/2019[2008-09]Status: DisposedITAT Lucknow30 Jul 2021AY 2008-09

Bench: Shri T.S. Kapoora.Y. 2008-09 Late Harish Bahadur Khare, Vs. Income Tax Officer, Through Mrs. Kamlesh Khare, Ward 4(5), Near Pioneer Inter College, Adarsh Barabanki. Nagar, Lakhperabagh, Lucknow. Pan: Axvpk1192K (Appellant) (Respondent)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’ LUCKNOW [Through Virtual Hearing] BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER A.Y. 2008-09 Late Harish Bahadur Khare, Vs. Income Tax Officer, Through Mrs. Kamlesh Khare, Ward 4(5), Near Pioneer Inter College, Adarsh Barabanki. Nagar, Lakhperabagh, Lucknow. PAN: AXVPK1192K (Appellant) (Respondent) Appellant by Shri Dharmendra Kumar, CA Respondent by Shri Ajay Kumar, DR Date of hearing 27/07/2021 Date of pronouncement 30/07/2021 O R D E R This is an appeal filed by the assessee against the order of ld. CIT(A), Barabanki dated 02.09.2019. The assessee has t…

LATE S.SURESH LEGAL HEIR BY S.MAHESH ,SECUNDRABAD vs. INCOME TAX OFFICER, WARD-15(1), HYDERABAD

In the result appeal of the assessee is allowed”

ITA 1134/HYD/2019[2009-10]Status: DisposedITAT Hyderabad22 Feb 2021AY 2009-10

Bench: Smt. P. Madhavi Deviassessment Year: 2009-10

For Appellant: Sri Mohd. AfzalFor Respondent: Smt. Kanika Agarwal,DR

Section 148Section 2(14)Section 282Section 50C

…ITA No 1134 of 2019 S Suresh Secunderabad IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad SMC Bench, Hyderabad (Through Video Conferencing) Before Smt. P. Madhavi Devi, Judicial Member Assessment Year: 2009-10 Late Shri S. Suresh, Legal Vs. Income Tax Officer Heir by S. Mahesh, Ward 15(1) Secunderabad Hyderabad PAN/GIR:FFTPS4428R (Appellant) (Respondent) Assessee by: Sri Mohd. Afzal Revenue by: Smt. Kanika Agarwal,DR Date of hearing: 17/02/2021 Date of pronouncement: 22/02/2021 ORDER This is assessee’s appeal for the A.Y 2009-10 against the order of the CIT (A)-7, Hyderabad, dated 20.05.2019. 2. Brief fact…

ITO 27 (1)(5), MUMBAI vs. LATE SMT. JASWANDI DHLAKIA, MUMBAI

In the result, Revenue’s appeal is dismissed and cross-objection of the assessee is allowed for statistical purposes

ITA 670/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Oct 2020AY 2009-10

Bench: Shri Shamim Yahya: A.Y : 2009-10

For Appellant: Shri Ajay SinghFor Respondent: Shri Kailash Gaikwad

Section 148Section 292B

…otice should be issued in name of living person, i.e., legal heir of deceased assessee and section 292B could not be invoked to correct a fundamental/substantial error Sumit Balkrishna Gupta v. Assistant Commissioner of Income-tax, Circle 16(2), Mumbai [2019] 414 ITR 292 (Bombay) pg 164-168  Notice issued in name of deceased assessee – Objection raised by legal heir of deceased assessee before completion of reassessment – Notice was held to be null and void. Jaydeepkumar Dhirajlal Thakkar v. ITO (2018) 401 ITR 302 (Guj)(HC)  As per settled law, notice for reopening of assessment against a dead person is inval…

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