Vikram Bhatnagar v. ACIT (147 Taxmann.com 254)

LATE PRIYANK NARENDRABHAI PATEL THROUGH HIS LH NARENDRABHAI PATEL,SURAT vs. THE INCOME TAX OFFICER WARD-01 BARDOLI, BARDOLI

In the result, the appeal of the assessee is allowed

ITA 1300/SRT/2024[2015-16]Status: DisposedITAT Surat03 Dec 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1300/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) Late Priyank Narendrabhai Patel, Vs. Ito, Through His L/H Narendrabhai Patel, Ward – 2, At & Post – Tundi, Tal – Palsana, Bardoli Surat - 394315 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Asapp4783F (Appellant) (Respondent) Appellant By Shri Hiren Vepari, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 10/09/2025 Date Of Pronouncement 03/12/2025

Section 142(1)Section 143(2)Section 144Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1300/SRT/2024 Assessment Year: (2015-16) (Hybrid Hearing) Late Priyank Narendrabhai Patel, Vs. ITO, Through his L/h Narendrabhai Patel, Ward – 2, At & Post – Tundi, Tal – Palsana, Bardoli Surat - 394315 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ASAPP4783F (Appellant) (Respondent) Appellant by Shri Hiren Vepari, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 10/09/2025 Date of Pronouncement 03/12/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH…

ALKA KALRA (DECEASED) THROUGH LEKH RAJ KALRA (HUSBAND OF DECEASED),NEW DELHI vs. ITO WARD 35(5), DELHI

In the result, legal grounds

ITA 6992/DEL/2025[2012-13]Status: DisposedITAT Delhi02 Dec 2025AY 2012-13

Bench: Shri Pawan Singh(Physical Hearing) Alka Kalra (Deceased) Through Ito Ward-35(5), Lekh Raj Kalra (Husband Of Vs New Delhi-110002 Deceased) 48, D-12 Sector-8, Rohini, Delhi-110085 Pan: Aajpg 2870 K Appellant / Assessee Respondent / Revenue

Section 144Section 148Section 254(1)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC”, NEW DEALHI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Alka Kalra (Deceased) Through ITO Ward-35(5), Lekh Raj Kalra (Husband of Vs New Delhi-110002 deceased) 48, D-12 Sector-8, Rohini, Delhi-110085 PAN: AAJPG 2870 K Appellant / Assessee Respondent / Revenue Assessee by Shri Mohit Choudhary, CA & Shri Harish K. Choudhary, CA Revenue by Shri Virender Kumar Singh, Sr. DR Date of Institution of appeal 31.10.2025 Date of hearing 01.12.2025 Date of pronouncement 01.12.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL…

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)

…name of a dead person only. The scrutiny jurisdiction u/s 143(2) has been acquired by issuing notices in the name of a deceased person which make the assessment nullity as per the decision of Hon’ble Delhi High Court in the case of Vikram Bhatnagar vs. ACIT (147 Taxmann.com 254) rendered on similar facts. In this case law, it was held by Hon’ble Court that wherein it was duly disclosed in return that it was filed by legal representative of deceased assessee, jurisdictional notice issued against deceased assessee and assessment order passed against dead person on his PAN without bringing on record all legal repr…

NAYANABEN GORDHANDAS JATWANI,SURAT vs. ACIT, CIRCLE 1(3), SURAT

In the result, Ground No.1 raised by the legal representative of the assessee is allowed

ITA 361/SRT/2024[2017-18]Status: DisposedITAT Surat12 Feb 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.361/Srt/2024 (Assessment Year: 2017-18) (Physical Hearing) Nayanaben Gordhandas Jatwani, Vs. The Acit, 10/2390 Chow Bazar, Surat – Circle – 1(3), 395003, Gujarat Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaypj7362E (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 06/01/2025 Date Of Pronouncement 12/02/2025

Section 115BSection 143(2)Section 145(3)Section 159(3)Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.361/SRT/2024 (Assessment Year: 2017-18) (Physical Hearing) Nayanaben Gordhandas Jatwani, Vs. The ACIT, 10/2390 Chow Bazar, Surat – Circle – 1(3), 395003, Gujarat Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAYPJ7362E (Appellant) (Respondent) Appellant by Shri Rasesh Shah, CA Respondent by Shri Mukesh Jain, Sr. DR Date of Hearing 06/01/2025 Date of Pronouncement 12/02/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee emanate…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2015-16 Nirmal Kumar (L/R / Vs. The Deputy Commissioner Representative of Late Mishrilal of Income Tax, Sharnickraj), Circle 5(2)(1), 39, 1st Floor, 3rd Cross, Bangalore. KPN Extension, Bangalore – 560 002. PAN : ADOPS 5835Q APPELLANT RESPONDENT Appellant by : Shri Shirish C. Shah, CA Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 17.10.2024 Date of Pronouncement : 29.10.2024 O R D E R Per Laxmi Prasad Sah…