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“Section 2(29)”

Section References (mined)Section 2Section 2(29)82 judgments

PANKAJ SETHI L/H BRIJ MOHAN SETHI,NEW DELHI vs. ITO, WARD-62(5), NEW DELHI

Appeal is dismissed as premature at this\nstage in above terms subject to all just exceptions

ITA 9006/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Mar 2026AY 2014-15
Section 143(3)Section 159Section 2(11)Section 2(29)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL,\nDELHI BENCH: ‘F' NEW DELHI\nBEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER

CHOWGULE INDUSTRIES PVT. LTD,VASCO vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PANAJI

The appeal is partly allowed for statistical purpose as above

ITA 123/PAN/2024[2013-14]Status: DisposedITAT Panaji20 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 123/Pan/2024 Assessment Year : 2013-14 Chowgule Industries Pvt. Ltd. 503, Gabmar Apartment, Vasco Da Gama, Goa. Pan:Aaccc9272H. . . . . . . . Appellant

For Appellant: Ms Pooja Bandekar [‘Ld. AR’]For Respondent: Mr Renga Rajan [‘Ld. DR’]
Section 139Section 147Section 148Section 194ASection 194CSection 194HSection 246ASection 250Section 253(1)

CIPL. 6. The assessee in view of the provisions of chapter XV of the Act and the provisions of section 2(29) of the Act cannot be denied to legal remedy available in the Act. Therefore, for the purpose of adjudication of first appeal the appellant CIPL PAN-AACCC9272H shall

SHRI JAGBIR,DELHI vs. ITO, NEW DELHI

ITA 4201/DEL/2016[2010-11]Status: DisposedITAT Delhi02 Feb 2026AY 2010-11

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)

Section 143(3)Section 159Section 2(11)Section 2(29)

estate of the deceased or he is managing the same or as in intermeddler thereof; as the case may be, as per section 2(29) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908 defining such a “legal representative” in very terms. There is further

OM PRAKASH ,DELHI vs. ITO WARD 2 (3), NOIDA

Appeal is dismissed as premature at this stage in above terms subject to all just exceptions

ITA 8824/DEL/2025[2012-13]Status: DisposedITAT Delhi27 Jan 2026AY 2012-13

Bench: Sh. Satbeer Singh Godaraita No. 8824/Del/2025 : Asstt. Year: 2012-13 Om Prakash(Deceased), Vs Income Tax Officer, X-3199A, Gali No. 2, Raghbar Pura Ward-2(3), No. 2, Gandhi Nagar, Noida, Delhi-110031 Uttar Pradesh-201307 (Appellant) (Respondent) Pan No. Aqapp8677N Assessee By: Sh. Amar Nath, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 27.01.2026 Date Of Pronouncement: 27.01.2026 Order This Assessee’S Appeal For Assessment Year 2012-13 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1075543446(1) Dated 08.04.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Amar Nath, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 147Section 159Section 2(11)Section 2(29)

estate of the deceased or he is managing the same or he is the intermeddler thereof; as the case may be, as per section 2(29) of the Act read with section 2(11) of the Code of Civil Procedure defining such a “legal representative” in very terms. There

LATE SH. MAHA SINGH TH. LEGAL HEIR BIJENDER SINGH,SONIPAT vs. ITO, WARD - 3, SONIPAT

Appeal is allowed for statistical purposes

ITA 4568/DEL/2024[2017-18]Status: DisposedITAT Delhi12 Jan 2026AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraita No. 4568/Del/2024 : Asstt. Year : 2017-18 Late Sh. Maha Singh Th. Legal Heir Vs Income Tax Officer, Bijender Singh, Ward-3, Vill. Moi Majri, Tehsil & Distt. Sonipat, Sonipat, Haryana-131002 Haryana (Appellant) (Respondent) Pan No. Jtips2811F Assessee By : Sh. Saurav Rohtagi, Ca & Sh. Rajat Mittal, Ca Revenue By : Ms. Ankush Kalra, Sr. Dr Date Of Hearing: 12.01.2026 Date Of Pronouncement: 12.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2017-18, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023–24/1060398128(1) Dated 01.02.2024, In Proceedings U/S 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Saurav Rohtagi, CA &For Respondent: Ms. Ankush Kalra, Sr. DR
Section 144Section 159Section 2(29)

whether the appellant, the self-proclaimed legal representative herein, either manages or he has succeeded to estate of the deceased assessee as per section 2(29) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908. Nor there is any indication in the case records that

PRATIMA REDDY MUTHU,HYDERABAD vs. ACIT., CIRCLE-14(1), HYDERABAD

ITA 1310/HYD/2025[2010-11]Status: DisposedITAT Hyderabad24 Dec 2025AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1310/Hyd/2025 Assessment Year 2010-2011 Pratima Reddy Muthu, Hyderabad – 500 034. The Acit, Circle-14(1), Vs. Hyderabad – 500 004. Telangana. Pan Aaopm8335J (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Yogesh K Jagia & Sri Amit Sood, Advocates. राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 24.11.2025 घोषणा की तारीख/Pronouncement: 24.12.2025 आदेश/Order

For Appellant: Sri Yogesh K Jagia And Sri Amit Sood, AdvocatesFor Respondent: MS U Mini Chandran, CIT-DR
Section 14Section 143(3)Section 159(1)Section 159(6)Section 171(1)Section 2(11)Section 2(29)Section 250Section 28

Appeal) erred in passing impugned order by failing to take countenance of section 159(1) of Act making legal representative, as defined in section 2(29) of Act, liable to pay tax as if the deceased is alive. On the contrary, in the impugned order, assessment is upheld by deeming ... appellant. 4) That Ld. CIT (Appeal), while passing impugned order upholding assessment order, failed to appreciate that determination of legal representative under section 2(29) of Income Tax Act, 1961 read with section 2(11) of Civil Procedure Code, 1908 is sine qua non for completion of assessment. In absence

ESTATE OF VANDRAVAN P SHAH,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 19(3), MUMBAI

In the result all the three captioned appeals are dismissed

ITA 5403/MUM/2024[2017-18]Status: DisposedITAT Mumbai23 Dec 2025AY 2017-18
Section 132Section 147Section 148Section 153CSection 159Section 35A

purposes of tax proceedings\nas if such proceedings are continued against the deceased.\n9.5 The term \"Legal Representative\" is defined under Section 2(29)\nof the Act read with Section 2(11) of the Code of Civil Procedure,\n1908. It encompasses a person who in law represents the estate

ESTATE OF VANDRAVAN P SHAH,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 19(3), MUMBAI

In the result all the three captioned appeals are dismissed

ITA 5402/MUM/2024[2012-13]Status: DisposedITAT Mumbai23 Dec 2025AY 2012-13
For Appellant: Ms. Shivani ShahFor Respondent: Mr. Hemanshu Joshi, Sr. DR
Section 132Section 147Section 148Section 153CSection 159Section 35A

purposes of tax proceedings\nas if such proceedings are continued against the deceased.\n9.5 The term \"Legal Representative\" is defined under Section 2(29)\nof the Act read with Section 2(11) of the Code of Civil Procedure,\n1908. It encompasses a person who in law represents the estate

ESTATE OF VANDRAVAN P SHAH,MUMBAI vs. ASSISTANT COMISSIONER OF INCOME TAX, CIRCLE 19(3), MUMBAI

In the result all the three captioned appeals are dismissed

ITA 5401/MUM/2024[2011-12]Status: DisposedITAT Mumbai23 Dec 2025AY 2011-12

Bench: Sandeep Gosain () & Shri Om Prakash Kant ()

For Respondent: Ms. Shivani Shah
Section 147Section 148Section 35A

proceedings are continue s if such proceedings are continued against the deceased. against the deceased. 9.5 The term "Legal Representative" is defined under Section 2(29) The term "Legal Representative" is defined under Section 2(29) The term "Legal Representative" is defined under Section 2(29) of the Act read

LATE YASH CHOWDHARY,GORAKHPUR vs. DCIT CENTRAL CIRCLE -27, NEW DELHI

ITA 4026/DEL/2025[2017-18]Status: DisposedITAT Delhi20 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153ASection 159Section 2(11)Section 2(29)

estate of the deceased or he is managing the same or as intermeddler thereof; as the case may be, as per section 2(29) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908 defining such a “legal representative” in very terms. There is further no material

LATE YASH CHOWDHARY,GORAKHPUR vs. DCIT CENTRAL CIRCLE -27, NEW DELHI

ITA 4025/DEL/2025[2016-17]Status: DisposedITAT Delhi20 Nov 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153ASection 159Section 2(11)Section 2(29)

estate of the deceased or he is managing the same or as intermeddler thereof; as the case may be, as per section 2(29) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908 defining such a “legal representative” in very terms. There is further no material

LATE YASH CHOWDHARY ,GORAKHPUR vs. DCIT CENTRAL CIRCLE -27, NEW DELHI

ITA 4024/DEL/2025[2015-16]Status: DisposedITAT Delhi20 Nov 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153ASection 159Section 2(11)Section 2(29)

estate of the deceased or he is managing the same or as intermeddler thereof; as the case may be, as per section 2(29) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908 defining such a “legal representative” in very terms. There is further no material

SEEMA SINGH LEGAL HEIR OF SANJAY SINGH,DELHI vs. ITO, WARD-58(1), DELHI

Appeal is allowed for statistical purposes in above terms

ITA 6148/DEL/2025[2018-19]Status: DisposedITAT Delhi30 Oct 2025AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 6148/Del/2025 : Asstt. Year : 2018-19 Late Sh. Sanjay Singh Through L/H Vs Income Tax Officer, Smt. Seema Singh, Ward-58(1), C-10, 4Th Floor, Guru Ram Dass New Delhi-110002 Nagar, Laxmi Nagar, East Delhi, New Delhi-110092 (Appellant) (Respondent) Pan No. Bgops2752L Assessee By: Sh. Kamlesh Chaurasiya, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 30.10.2025 Date Of Pronouncement: 30.10.2025 Order

For Appellant: Sh. Kamlesh Chaurasiya, CAFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 147Section 2(29)

/NFAC shall first decide her status as the legal representative of the deceased assessee Late Sh. Sanjay Singh in light of section 2(29) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908 as per law. 3 Late Sanjay Singh L/H Seem Singh 7. This assessee

HANUR SINGH(RETIRED TEACHER), THROUGH LEGAL HEIR SMT. KAMLA DEVI(WIDOW),HARYANA vs. ITO, WARD NWR-W-(107)(93), REWARI

Appeal is allowed for statistical purpose

ITA 6002/DEL/2025[2012-13]Status: DisposedITAT Delhi30 Oct 2025AY 2012-13

Bench: Sh. Satbeer Singh Godaraita No. 6002/Del/2025 : Asstt. Year : 2012-13 Late Sh. Hamir Singh (Retired Vs Income Tax Officer, Teacher) Through L/H Smt. Kamla Ward Nwr-W-(107)(93), Devi(Wido), Mata Mohalla, Kosli, Rewari, District Rewari-123302 Haryana (Appellant) (Respondent) Pan No. Agrps9298K Assessee By: Sh. Hamir Singh, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 30.10.2025 Date Of Pronouncement: 30.10.2025 Order

For Appellant: Sh. Hamir Singh, CAFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 147Section 2(29)

indication in the case records that the appellant satisfies the statutory criteria of a 2 Hamir Singh legal representative as defined in section 2(29) of the Act r.w.s. 2(11) of the Code of Civil procedure (5 of 1908). That being the case, it is deemed appropriate to restore

ANITA SHARMA L/H OF SH. SHYAM LAL,HISAR vs. ITO, WARD-4, HISAR, HISAR

Appeal is allowed for statistical purposes

ITA 5944/DEL/2025[2017-18]Status: DisposedITAT Delhi29 Oct 2025AY 2017-18

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Vs. Income Tax Officer, Smt. Anita Sharma L/H Sh. Shyam Lal, Ward-4, Hisar 89-90, Railway Road, Red Cross Market, Hisar Pan: Aadpl0718M (Appellant) (Respondent) Assessee By Sh. Suraj Bhan Nain, Adv. Department By Sh. Manoj Kumar, Sr. Dr

Section 143(3)Section 159Section 2(29)

whether the appellant, the self-proclaimed legal representative herein, either manages or she has succeeded to estate of the deceased assessee as per section 2(29) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908. Nor there is any indication in the case records that

PRANAY MAHAJAN WELFARE TRUST,AMRITSAR vs. INCOME TAX OFFICER- WARD 2(1), AMRITSAR

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 461/ASR/2024[2023-2024]Status: DisposedITAT Amritsar26 Sept 2025AY 2023-2024

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)
Section 143(1)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (PHYSICAL HEARING) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH

PRANAY MAHAJAN WELFARE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD -2(1), AMRITSAR

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 460/ASR/2024[2022-2023]Status: DisposedITAT Amritsar26 Sept 2025AY 2022-2023

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)
Section 143(1)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (PHYSICAL HEARING) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH

PRANAY MAHAJAN WELFARE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD 2(1), AMRITSAR

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 459/ASR/2024[2019-2020]Status: DisposedITAT Amritsar26 Sept 2025AY 2019-2020

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)
Section 143(1)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (PHYSICAL HEARING) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH

PRANAY MAHAJAN WELFARE TRUST,AMRITSAR vs. INCOME TAX OFFICER WARD-2(1), AMRITSAR

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 458/ASR/2024[2015-2016]Status: DisposedITAT Amritsar26 Sept 2025AY 2015-2016

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)
Section 143(1)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (PHYSICAL HEARING) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH

PRANAY MAHAJAN WELFARE TRUST,MEDICAL ENCLAVE vs. INCOME TAX OFFICER WARD -2(1), AMRITSAR

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 457/ASR/2024[2014-2015]Status: DisposedITAT Amritsar26 Sept 2025AY 2014-2015

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: None (Adjournment application)
Section 143(1)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (PHYSICAL HEARING) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH

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