(supra) and ITA v. Ram Prasad

86 ITR 145Supreme Court of India1972#25758 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2021 to 2023.

Judgments citing (supra) and ITA v. Ram Prasad

M/S Rainawari FIN.and Investment Co.Pvt.Lt vs. Income Tax Officer

ITA/21/2014HC J&K03 Nov 2023

Bench: HON'BLE MR. JUSTICE MOHAN LAL,HON'BLE MR. JUSTICE SANJEEV KUMAR

Section 143(3)Section 260ASection 560Section 560(5)

…21. That takes us to the next question regarding the validity of an assessment on a non-existent person. It is a nullity. Reference may be made to the judgments of the Supreme Court in Amarchand N. Shroff’s case (supra) and ITA v. Ram Prasad [1972] 86 ITR 145. These are cases of an individual and a joint family respectively, but the ratio is that there can be no assessment on a dead person. Just as an individual ceases to exist on death and a joint Hindu family ceases to exist on being disrupted, a company ceases to exist on being dissolved under section 560 of the Companies Act. We have already…

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

…450/Ind/2016 A/w. CO No. 13/Ind/2017 [Retd. Capt. Vikram Singh] A.Y. 2009-10 - 3 - assessee, a letter was filed by the AR on 19.08.2014 and requested the AO to drop the proceedings and following case laws were also quoted: 1. ITO vs. Ramprasad & Ors. (1972) 86 ITR 145 (SC); 2. Shaikh Abdul Kadar vs. ITO (1958) 34 ITR 451 (MP); 3. CIT vs. Kumari Prabhavati Gupta & Ors. (1998) 231 ITR 188 (MP); 4. CIT Vs. Fatehlal (1996) 118 ITR 218 (MP); 5. CIT Vs. Amarchand & Shroff (1963) 48 ITR 59 (SC); 6. CIT Vs. Dalumal Shyamumal (2005) 276 ITR 62 (MP); 7. RC Jain (Deed.) Vs. CIT (2005) 273 ITR 384 (Del.); 8. CIT Vs. Motira…

Late Sh. Raj Kumar Wadhwa Through L/H Smt. Usha Wadhwa, Patiala vs. DCIT, Circle, Patiala

In the result, the above appeal of the assessee is partly allowed

ITA 1335/CHANDI/2019[2008-09]Status: DisposedITAT Chandigarh14 Jun 2021AY 2008-09

Bench: The Appeal Is Finally Heard Or Disposed Off.” 3. Ground No 1 & 4 Being General In Nature Need No Adjudication.

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Ashok Khanna, Addl.CIT
Section 143(1)Section 147Section 148Section 250(6)

…f the legal representatives of assessee. In such circumstances, the order passed by AO on 24th Feb., 1993, becomes a nullity having been passed against the dead person [see CIT vs. Amarchand N. Shroff (1963) 48 ITR 59 (SC) and ITO vs. Ram Prasad & Ors. (1972) 86 ITR 145 (SC)]. 3. In a case where an assessee dies pending any assessment proceedings, the provisions of s. 159 of the Act get attracted. It is the duty of AO to ensure compliance of sub-s. (2) of s. 159 before any orders are passed.” 26. The non compliance by the AO of the statutorily prescribed procedure, applicable in the facts of the present case, c…