Suresh v. ACIT, Non- Corporate Circle-1, Chennai

129 Taxmann.com 67High Court2021#9356 most cited

What is Suresh v. ACIT, Non- Corporate Circle-1, Chennai authority for?

An assessment order passed against a deceased assessee without bringing on record all legal representatives is null and void. Reopening notices and reassessment orders issued in the name of a deceased person after their demise is communicated to the AO are invalid.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2023.

Also referred to as

Suresh v. ACIT · time barred assessment · section 159 · section 271(l) · section 271(l)(c) · penalty proceedings initiated · legal representative · non application of mind · non-speaking order · section 253 · furnishing inaccurate particulars · deceased assessee · null and void assessment

Issues it is cited on

time barred assessmentsection 159section 271(l)section 271(l)(c)penalty proceedings initiatedlegal representativenon application of mindnon-speaking ordersection 253furnishing inaccurate particularsnon-application of mindsection 274

Judgments citing Suresh v. ACIT, Non- Corporate Circle-1, Chennai

Himanshu Malhotra (Through Legal Heir of Late Sh. Ashok Malhotra), New Delhi vs. ACIT Circle -14, New Delhi

In the result, Appeal of the assessee in ITA No

ITA 1033/DEL/2023[2012-13]Status: DisposedITAT Delhi10 Jul 2023AY 2012-13

Bench: Imposing Penalty. Page 2 Of 15

Section 143(3)Section 147Section 253Section 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.1025/Del/2023 (ASSESSMENT YEAR 2004-05) ITA No.1027/Del/2023 (ASSESSMENT YEAR 2006-07) ITA No.1029/Del/2023 (ASSESSMENT YEAR 2008-09) ITA No.1031/Del/2023 (ASSESSMENT YEAR 2010-11) ITA No.1033/Del/2023 (ASSESSMENT YEAR 2012-13) Himanshu Malhotra Asst.CIT (through legal heir of late Circle-14 Sh. Ashok Malhotra) Vs. New Delhi House No.1310 Dr. Mukherjee Nagar Delhi-110 033 PAN-AAPPM 8352G (Appellant) (Respondent) Page 1 of 15 ITA Nos.102…

Himanshu Malhotra (Through Legal Heir of Late Sh. Ashok Malhotra), New Delhi vs. ACIT Circle -14, New Delhi

In the result, Appeal of the assessee in ITA No

ITA 1032/DEL/2023[2011-12]Status: DisposedITAT Delhi10 Jul 2023AY 2011-12

Bench: Imposing Penalty. Page 2 Of 15

Section 143(3)Section 147Section 253Section 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.1025/Del/2023 (ASSESSMENT YEAR 2004-05) ITA No.1027/Del/2023 (ASSESSMENT YEAR 2006-07) ITA No.1029/Del/2023 (ASSESSMENT YEAR 2008-09) ITA No.1031/Del/2023 (ASSESSMENT YEAR 2010-11) ITA No.1033/Del/2023 (ASSESSMENT YEAR 2012-13) Himanshu Malhotra Asst.CIT (through legal heir of late Circle-14 Sh. Ashok Malhotra) Vs. New Delhi House No.1310 Dr. Mukherjee Nagar Delhi-110 033 PAN-AAPPM 8352G (Appellant) (Respondent) Page 1 of 15 ITA Nos.102…

Himanshu Malhotra (Through Legal Heir of Late Sh. Ashok Malhotra), New Delhi vs. ACIT Circle-14, New Delhi

In the result, Appeal of the assessee in ITA No

ITA 1031/DEL/2023[2010-11]Status: DisposedITAT Delhi10 Jul 2023AY 2010-11

Bench: Imposing Penalty. Page 2 Of 15

Section 143(3)Section 147Section 253Section 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.1025/Del/2023 (ASSESSMENT YEAR 2004-05) ITA No.1027/Del/2023 (ASSESSMENT YEAR 2006-07) ITA No.1029/Del/2023 (ASSESSMENT YEAR 2008-09) ITA No.1031/Del/2023 (ASSESSMENT YEAR 2010-11) ITA No.1033/Del/2023 (ASSESSMENT YEAR 2012-13) Himanshu Malhotra Asst.CIT (through legal heir of late Circle-14 Sh. Ashok Malhotra) Vs. New Delhi House No.1310 Dr. Mukherjee Nagar Delhi-110 033 PAN-AAPPM 8352G (Appellant) (Respondent) Page 1 of 15 ITA Nos.102…

Himanshu Malhotra (Through Legal Heir of Late Sh. Ashok Malhotra), New Delhi vs. ACIT Circle-14, New Delhi

In the result, Appeal of the assessee in ITA No

ITA 1030/DEL/2023[2009-10]Status: DisposedITAT Delhi10 Jul 2023AY 2009-10

Bench: Imposing Penalty. Page 2 Of 15

Section 143(3)Section 147Section 253Section 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.1025/Del/2023 (ASSESSMENT YEAR 2004-05) ITA No.1027/Del/2023 (ASSESSMENT YEAR 2006-07) ITA No.1029/Del/2023 (ASSESSMENT YEAR 2008-09) ITA No.1031/Del/2023 (ASSESSMENT YEAR 2010-11) ITA No.1033/Del/2023 (ASSESSMENT YEAR 2012-13) Himanshu Malhotra Asst.CIT (through legal heir of late Circle-14 Sh. Ashok Malhotra) Vs. New Delhi House No.1310 Dr. Mukherjee Nagar Delhi-110 033 PAN-AAPPM 8352G (Appellant) (Respondent) Page 1 of 15 ITA Nos.102…

Himanshu Malhotra (Through Legal Heir of Late (Sh. Ashok Malhotra), New Delhi vs. ACIT Circle-14, New Delhi

In the result, Appeal of the assessee in ITA No

ITA 1029/DEL/2023[2008-09]Status: DisposedITAT Delhi10 Jul 2023AY 2008-09

Bench: Imposing Penalty. Page 2 Of 15

Section 143(3)Section 147Section 253Section 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.1025/Del/2023 (ASSESSMENT YEAR 2004-05) ITA No.1027/Del/2023 (ASSESSMENT YEAR 2006-07) ITA No.1029/Del/2023 (ASSESSMENT YEAR 2008-09) ITA No.1031/Del/2023 (ASSESSMENT YEAR 2010-11) ITA No.1033/Del/2023 (ASSESSMENT YEAR 2012-13) Himanshu Malhotra Asst.CIT (through legal heir of late Circle-14 Sh. Ashok Malhotra) Vs. New Delhi House No.1310 Dr. Mukherjee Nagar Delhi-110 033 PAN-AAPPM 8352G (Appellant) (Respondent) Page 1 of 15 ITA Nos.102…

Himanshu Malhotra (Through Legal Heir of Late. Sh. Ashok Malhotra), New Delhi vs. ACIT Circle-14, New Delhi

In the result, Appeal of the assessee in ITA No

ITA 1028/DEL/2023[2007-08]Status: DisposedITAT Delhi10 Jul 2023AY 2007-08

Bench: Imposing Penalty. Page 2 Of 15

Section 143(3)Section 147Section 253Section 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.1025/Del/2023 (ASSESSMENT YEAR 2004-05) ITA No.1027/Del/2023 (ASSESSMENT YEAR 2006-07) ITA No.1029/Del/2023 (ASSESSMENT YEAR 2008-09) ITA No.1031/Del/2023 (ASSESSMENT YEAR 2010-11) ITA No.1033/Del/2023 (ASSESSMENT YEAR 2012-13) Himanshu Malhotra Asst.CIT (through legal heir of late Circle-14 Sh. Ashok Malhotra) Vs. New Delhi House No.1310 Dr. Mukherjee Nagar Delhi-110 033 PAN-AAPPM 8352G (Appellant) (Respondent) Page 1 of 15 ITA Nos.102…

Himanshu Malhotra (Through Legal Heir of Late Sh. Ashok Malhotra), New Delhi vs. ACIT Circle-14, New Delhi

In the result, Appeal of the assessee in ITA No

ITA 1027/DEL/2023[2006-07]Status: DisposedITAT Delhi10 Jul 2023AY 2006-07

Bench: Imposing Penalty. Page 2 Of 15

Section 143(3)Section 147Section 253Section 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.1025/Del/2023 (ASSESSMENT YEAR 2004-05) ITA No.1027/Del/2023 (ASSESSMENT YEAR 2006-07) ITA No.1029/Del/2023 (ASSESSMENT YEAR 2008-09) ITA No.1031/Del/2023 (ASSESSMENT YEAR 2010-11) ITA No.1033/Del/2023 (ASSESSMENT YEAR 2012-13) Himanshu Malhotra Asst.CIT (through legal heir of late Circle-14 Sh. Ashok Malhotra) Vs. New Delhi House No.1310 Dr. Mukherjee Nagar Delhi-110 033 PAN-AAPPM 8352G (Appellant) (Respondent) Page 1 of 15 ITA Nos.102…

Himanshu Malhotra (Through Legal Heir of Late Sh. Ashok Malhotra), New Delhi vs. ACIT Circle-14, New Delhi

In the result, Appeal of the assessee in ITA No

ITA 1026/DEL/2023[20005-06]Status: DisposedITAT Delhi10 Jul 2023

Bench: Imposing Penalty. Page 2 Of 15

Section 143(3)Section 147Section 253Section 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.1025/Del/2023 (ASSESSMENT YEAR 2004-05) ITA No.1027/Del/2023 (ASSESSMENT YEAR 2006-07) ITA No.1029/Del/2023 (ASSESSMENT YEAR 2008-09) ITA No.1031/Del/2023 (ASSESSMENT YEAR 2010-11) ITA No.1033/Del/2023 (ASSESSMENT YEAR 2012-13) Himanshu Malhotra Asst.CIT (through legal heir of late Circle-14 Sh. Ashok Malhotra) Vs. New Delhi House No.1310 Dr. Mukherjee Nagar Delhi-110 033 PAN-AAPPM 8352G (Appellant) (Respondent) Page 1 of 15 ITA Nos.102…

Himanshu Malhotra (Through Legal Heir of Late Sh. Ashok Malhotra), New Delhi vs. ACIT Circle-14, New Delhi

In the result, Appeal of the assessee in ITA No

ITA 1025/DEL/2023[2004-05]Status: DisposedITAT Delhi10 Jul 2023AY 2004-05

Bench: Imposing Penalty. Page 2 Of 15

Section 143(3)Section 147Section 253Section 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.1025/Del/2023 (ASSESSMENT YEAR 2004-05) ITA No.1027/Del/2023 (ASSESSMENT YEAR 2006-07) ITA No.1029/Del/2023 (ASSESSMENT YEAR 2008-09) ITA No.1031/Del/2023 (ASSESSMENT YEAR 2010-11) ITA No.1033/Del/2023 (ASSESSMENT YEAR 2012-13) Himanshu Malhotra Asst.CIT (through legal heir of late Circle-14 Sh. Ashok Malhotra) Vs. New Delhi House No.1310 Dr. Mukherjee Nagar Delhi-110 033 PAN-AAPPM 8352G (Appellant) (Respondent) Page 1 of 15 ITA Nos.102…

Himanshu Malhotra (Through Legal Heir of Late Sh. Ashok Malhotra), New Delhi vs. ACIT Circle -14, New Delhi

In the result, Appeal of the assessee in ITA No

ITA 1024/DEL/2023[2001-002]Status: DisposedITAT Delhi10 Jul 2023AY 2001-002

Bench: Imposing Penalty. Page 2 Of 15

Section 143(3)Section 147Section 253Section 263Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE, SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.1025/Del/2023 (ASSESSMENT YEAR 2004-05) ITA No.1027/Del/2023 (ASSESSMENT YEAR 2006-07) ITA No.1029/Del/2023 (ASSESSMENT YEAR 2008-09) ITA No.1031/Del/2023 (ASSESSMENT YEAR 2010-11) ITA No.1033/Del/2023 (ASSESSMENT YEAR 2012-13) Himanshu Malhotra Asst.CIT (through legal heir of late Circle-14 Sh. Ashok Malhotra) Vs. New Delhi House No.1310 Dr. Mukherjee Nagar Delhi-110 033 PAN-AAPPM 8352G (Appellant) (Respondent) Page 1 of 15 ITA Nos.102…

Shri. Varadarajan Narayan Aiyar, Bengaluru vs. Income-Tax Officer, Ward-1(2)(1), Bangalore

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

ITA 91/BANG/2023[2017-18]Status: DisposedITAT Bangalore02 May 2023AY 2017-18

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: --- None ---For Respondent: Sri.P.Suresh Rao, Addl.CIT-DR
Section 250Section 269SSection 271D

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.91/Bang/2023 : Asst.Year 2017-2018 Sri.Varadarajan Narayan Aiyar The Income Tax Officer 3024, Level 2, 1st Floor, Wing C Ward 1(2)(1) v. Block 2, Prestige Park View Bangalore. Hope Farm Circle, Whitefield Bangalore – 560 066. PAN : ABIPA7972N. (Appellant) (Respondent) Appellant by : --- None --- Respondent by : Sri.P.Suresh Rao, Addl.CIT-DR Date of Pronouncement : 02.05.2023 Date of Hearing : 27.04.2023 O R D E R Per George George K, JM : This appeal at the instance of the ass…