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“Section 159(6)”

Section References (mined)Section 159Section 159(6)7 judgments

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

perverse of record is liable to be set aside. 2) That Ld. CIT(Appeal) failed to appreciate that liabilities of legal representative under section 159(6) of Act, is limited to the extent of which the estate is capable of meeting the liabilities and no personal liability can be fasten

DEPUTY COMMISSIONER OF INCOME TAX, JHANDEWALAN, DELHI vs. NIMIT KUMAR SACHDEVA, NEW DELHI

In the result, all the eight appeals of the Revenue in ITA Nos

ITA 3089/DEL/2023[2017-18]Status: DisposedITAT Delhi04 Aug 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ravi Pratap Mall, AdvFor Respondent: Ms. Amisha S. Gupt, CIT- DR
Section 132Section 144Section 159(6)Section 2Section 2(11)Section 2(29)Section 69A

Wasson ignoring the fact that she did not receive anything from her late husband as such as per provisions of section 159(6) of the IT Act, no demand shall be raised against her. During the course of appellant proceedings, AR of the appellant filed reply. In para ... with any tangible/incriminating material, through which serious allegations had been made in the present case. 14. Further, we find that the provisions of Section 159(6) of the Act, provides that the liability of a legal representative is limited to the extent of assets acquired by the legal representative

DEPUTY COMMISSIONER OF INCOME TAX, JHANDEWALAN, DELHI vs. NIMIT KUMAR SACHDEVA, NEW DELHI

In the result, all the eight appeals of the Revenue in ITA Nos

ITA 3088/DEL/2023[2016-17]Status: DisposedITAT Delhi04 Aug 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ravi Pratap Mall, AdvFor Respondent: Ms. Amisha S. Gupt, CIT- DR
Section 132Section 144Section 159(6)Section 2Section 2(11)Section 2(29)Section 69A

Wasson ignoring the fact that she did not receive anything from her late husband as such as per provisions of section 159(6) of the IT Act, no demand shall be raised against her. During the course of appellant proceedings, AR of the appellant filed reply. In para ... with any tangible/incriminating material, through which serious allegations had been made in the present case. 14. Further, we find that the provisions of Section 159(6) of the Act, provides that the liability of a legal representative is limited to the extent of assets acquired by the legal representative

DEPUTY COMMISSIONER OF INCOME TAX, JHANDEWALAN, DELHI vs. NIMIT KUMAR SACHDEVA, NEW DELHI

In the result, all the eight appeals of the Revenue in ITA Nos

ITA 3087/DEL/2023[2015-16]Status: DisposedITAT Delhi04 Aug 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ravi Pratap Mall, AdvFor Respondent: Ms. Amisha S. Gupt, CIT- DR
Section 132Section 144Section 159(6)Section 2Section 2(11)Section 2(29)Section 69A

Wasson ignoring the fact that she did not receive anything from her late husband as such as per provisions of section 159(6) of the IT Act, no demand shall be raised against her. During the course of appellant proceedings, AR of the appellant filed reply. In para ... with any tangible/incriminating material, through which serious allegations had been made in the present case. 14. Further, we find that the provisions of Section 159(6) of the Act, provides that the liability of a legal representative is limited to the extent of assets acquired by the legal representative

DEPUTY COMMISSIONER OF INCOME TAX, DELHI, JHANDEWALAN vs. NIMIT KUMAR SACHDEVA, NEW DELHI

In the result, all the eight appeals of the Revenue in ITA Nos

ITA 3086/DEL/2023[2014-15]Status: DisposedITAT Delhi04 Aug 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ravi Pratap Mall, AdvFor Respondent: Ms. Amisha S. Gupt, CIT- DR
Section 132Section 144Section 159(6)Section 2Section 2(11)Section 2(29)Section 69A

Wasson ignoring the fact that she did not receive anything from her late husband as such as per provisions of section 159(6) of the IT Act, no demand shall be raised against her. During the course of appellant proceedings, AR of the appellant filed reply. In para ... with any tangible/incriminating material, through which serious allegations had been made in the present case. 14. Further, we find that the provisions of Section 159(6) of the Act, provides that the liability of a legal representative is limited to the extent of assets acquired by the legal representative

DCIT, CIRCLE - 19(1), NEW DELHI vs. PRANAV VIKAS INDIA PVT. LTD., DELHI

In the result, all the eight appeals of the Revenue in ITA Nos

ITA 3087/DEL/2024[2018-19]Status: HeardITAT Delhi07 Jan 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ravi Pratap Mall, AdvFor Respondent: Ms. Amisha S. Gupt, CIT- DR
Section 132Section 144Section 159(6)Section 2Section 2(11)Section 2(29)Section 69A

Wasson ignoring the fact that she did not receive anything from her late husband as such as per provisions of section 159(6) of the IT Act, no demand shall be raised against her. During the course of appellant proceedings, AR of the appellant filed reply. In para ... with any tangible/incriminating material, through which serious allegations had been made in the present case. 14. Further, we find that the provisions of Section 159(6) of the Act, provides that the liability of a legal representative is limited to the extent of assets acquired by the legal representative

ITO, WARD-5,, HISAR vs. VIJAY KUMAR, HISAR

In the result, the appeal is allowed

ITA 4167/DEL/2017[2008-09]Status: DisposedITAT Delhi26 Nov 2024AY 2008-09

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganeshito, Vs. Vijay Kumar, Ward-5, S/O Shri Dev Raj Gpa, Hisar H. No. 1663, Ue-Ii, Hisar, Hisar, Haryana (Appellant) (Respondent) Pan: Afcpk9097E Assessee By : Shri Ved Jain, Adv Shri Aman Garg, Adv Shri Aayush Garg, Adv Revenue By: Shri Mritunjay Prasad Dwivedi, Sr. Dr Date Of Hearing 24/10/2024 Date Of Pronouncement /11/2024

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Mritunjay Prasad Dwivedi, Sr. DR
Section 143(3)Section 159(1)Section 159(4)

Devi has declared him as legal heir along with Sh. Lalit Kumar, Sh. Ramesh Kumar, Sh. Suresh Kumar & Sh. Anoop Kumar. As per section 159(6) The liability of a legal representative under this section shall, subject to the provisions of sub- section (4) and sub-section (5), be limited ... assessee has repeatedly submitted that he has not received any money from the estate of deceased late Smt. Savitri Devi and according to section 159(6) he is not liable to pay any tax due to Smt. Savitri Devi. I have perused the records carefully. The AO has not brought