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“Section 159(2)”

Section References (mined)Section 159Section 159(2)49 judgments

MRS. SUREKHA LEGAL REPRESENTATIVE OF LATE SHRI. DEVARAJ,BENGALURU vs. INCOME TAX OFFICER, WARD-7(2)(5), BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 2419/BANG/2025[2018-19]Status: DisposedITAT Bangalore06 Mar 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2018-19 Mrs. Surekha (Legal Representative Of Late Shri Devaraj, Since Dead) No.112, 1St Main, Ramarao Layout Vs. Ito Bsk 3Rd Phase, 3Rd Stage Ward 7(2)(5) Bengaluru 560 085 Bengaluru Pan No :Asvps2939R Appellant Respondent Appellant By : Sri Balachandran, A.R. Respondent By : Sri N. Balusamy, D.R. Date Of Hearing : 17.02.2026 Date Of Pronouncement : 06.03.2026

For Appellant: Sri Balachandran, A.RFor Respondent: Sri N. Balusamy, D.R
Section 143(2)Section 250

notice u/s 143(2) of the Act was also not issued to any of the legal representatives as per the provision contained in Section 159(2)(b) of the Act. Further, by relying on the decision of Hon’ble Delhi High Court in the case of Savita Kapila Vs. ACIT ... which the estate is capable of meeting the liability.” 9.2 On going through the above provisions, we take note of the fact that section 159(2) of the Act makes a specific reference to assessment/reassessment proceedings under the Act. While section 159(2)(a) of the Act talks

JADAGADDER PAKKERAPPA, LEGAL HEIR SAROJAMMA,SHIKARIPURA vs. INCOME TAX OFFICER, WARD-1 & TPS,, SHIMOGA

In the result, appeal filed by the assessee is allowed

ITA 1406/BANG/2025[2016-17]Status: DisposedITAT Bangalore25 Feb 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2016-17

For Appellant: Sri Varun Bhat, A.RFor Respondent: Sri Balusamy N., D.R
Section 142(1)Section 144Section 147Section 148Section 15Section 250

notice u/s 148 of the Act was also not issued to any of the legal representatives as per the provision contained in Section 159(2)(b) of the Act. Further, by relying on the decision of Hon’ble Delhi High Court in the case of Savita Kapila Vs. ACIT reported ... which the estate is capable of meeting the liability.” 9.4 On going through the above provisions, we take note of the fact that section 159(2) of the Act makes a specific reference to reassessment proceedings u/s 147 of the Act. While section 159(2)(a) of the Act talks

SH. SHANKAR LAL S/O SH. BASTIRAM THROUGH LEGAL HEIR SMT. SUDARSHANA DEVI,CHANDIGARH vs. INCOME TAX OFFICER, WARD-4, PANCHKULA

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

ITA 1234/CHANDI/2025[2012-13]Status: DisposedITAT Chandigarh02 Feb 2026AY 2012-13

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 1234/Chd/2025 "नधा"रण वष" / Assessment Year: 2012-13 Shri Shankar Lal S/O Shri Bastiram, The Ito, Through L/H Smt. Sudershana Devi, Vs Ward-4, Village – Kaimbwala, Chandigarh. Panchkula. "थायी लेखा सं./Pan No: Abgpl9378P अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : None Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr.Dr Date Of Hearing : 22.01.2026 Date Of Pronouncement : 02.02.2026

For Appellant: NoneFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR
Section 159(2)Section 2(14)

आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH ,CHANDIGARH BEFORE

MARAPPAN BALASUBRAMANIAM (DECEASED), REP BY LEGAL HEIR KAVITHA BALASUBRAMANIAN (WIFE),KARUVALLUR ROAD, COIMBATORE vs. INCOME TAX OFFICER, WARD-1(2), TIRUPPUR, INCOME TAX OFFICE, TIRUPPUR

In the result, appeal filed by the assessee is allowed

ITA 3367/CHNY/2025[2016-2017]Status: DisposedITAT Chennai27 Jan 2026AY 2016-2017

Bench: Ms. Padmavathy S. & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3367/Chny/2025 "नधा"रण वष"/Assessment Year: 2016-17 Marappan Balasubramaniam, V. The Ito, Ward 1(2), (Deceased), Tiruppur, Rep By Legal Heir Kavitha Tamil Nadu Balasubramanian (Wife) No. 5, Cormo Garden, Karuvallur Road, Coimbatore, Tamil Nadu-641107 [Pan: Cqgpg 6518 M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 148Section 159Section 292B

dead person since the proceedings were initiated subsequent to the death of the original assessee. In terms of the provisions of Section 159(2)(b) of the Income Tax Act, any proceedings of the deceased person, subsequent to death, can be initiated against his legal representative. Though the present case

PRASANNA PRABHAKARAN L/H OF LATE VASAVA PANICKER PRABHAKARAN KAVINTAVADAKKADATH,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

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

ITA 1741/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad24 Sept 2025AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaassessment Year: 2013-14

Section 147Section 148

fixed deposits were mere renewal of old deposits. 7. Per contra, Sri Abhijit, Ld. Sr. DR submitted that as per provision of section 159(2) of the Act, the proceeding against the deceased taken before his death shall be continued against the legal representatives from the stage at the time

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

held that "Where an assessee dies, pending any assessment proceedings, it is the duty of the Assessing Officer to ensure compliance of section 159(2) (l.e. bring the legal representative on record) before passing the orders. Hence, the assessment order passed by the Assessing Officer without bringing 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

held that "Where an assessee dies, pending any assessment proceedings, it is the duty of the Assessing Officer to ensure compliance of section 159(2) (l.e. bring the legal representative on record) before passing the orders. Hence, the assessment order passed by the Assessing Officer without bringing 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

held that "Where an assessee dies, pending any assessment proceedings, it is the duty of the Assessing Officer to ensure compliance of section 159(2) (l.e. bring the legal representative on record) before passing the orders. Hence, the assessment order passed by the Assessing Officer without bringing 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

held that "Where an assessee dies, pending any assessment proceedings, it is the duty of the Assessing Officer to ensure compliance of section 159(2) (l.e. bring the legal representative on record) before passing the orders. Hence, the assessment order passed by the Assessing Officer without bringing the legal representative

ISHWAR CHAND AGGARWAL,FARIDABAD vs. INCOME TAX OFFICER- WARD 1(3), NEW CGO COMPLEX

ITA 2844/DEL/2024[2014-15]Status: DisposedITAT Delhi31 Jul 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishraishwar Chand Aggarwal Vs. Ito, Ward 1(3) 3D-29, Nit Faridabad Nh-4, Nit, Haryana – 121001 Faridabad, Haryana "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aalpa5364Q Appellant .. Respondent

For Appellant: Sh. Jitender Wadhwa, CAFor Respondent: Sh. Om Prakash, Sr. DR
Section 142(1)Section 144Section 147Section 148

Department. Having regard to this particular aspect of the matter, the Ld. Counsel Mr. S. Krishnan referred the provision of law envisaged in Sections 159(2), 159(2)(a), 159(2) (b) and 159(3) of the Act. 9. It was further contended by the Ld. Counsel that by virtue ... demise of the original assessee to the Department suo moto, the father of the assessee in the case in hand before us. 16. Section 159(2) of the Act makes a specific reference to the reassessment proceeding under Section 147 of the Act. While Section 159(2

INCOME TAX OFFICER 3(1), BHOPAL, METRO WALK BUILDING vs. RAMESH KUMAR SAHU, LEGAL HEIR OF SMT. RAMPYARI BAI, BHOPAL

In the result appeal of the Revenue is dismissed

ITA 509/IND/2023[2012-2013]Status: DisposedITAT Indore28 Jul 2025AY 2012-2013

Bench: Shri B.M. Biyani & Shri Paresh M Joshiincome Tax Officer 3(1), Ramesh Kumar Sahu बनाम/ Bhopal L/H Of Late Smt. Ram Vs. Pyari Bai, 127 New Market, T.T. Nagar, Bhopal (Pan: Anhps5515N) (Revenue/Appellant) (Assessee/Respondent) Assessee By S/Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.07.2025 Date Of Pronouncement 28.07.2025

Section 142(1)Section 144Section 147Section 148Section 253

person not in the existence/living as having died as early as on 19.11.2017. 4.5 We also hold that by virtue of Section 159(2)(b) of the Act it is mandated that the department may take proceedings against Legal Heir (Ramesh Kumar Sahu) which they choose

INCOMETAX OFFICER WARD-3(3)(1),AHMEDABAD, AHMEDABAD vs. HARESH DAYASHANKAR SHRIVASTAV, AHMEDABAD

In the result the appeal filed by the Revenue is allowed for statistical purpose

ITA 684/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad24 Jul 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarassessment Year : 2017-18 Income-Tax Officer, Haresh Dayashankar Shrivastav, Vs Ward 3(3)(1), 35, Swetanjali Society, Nr. Ahmedabad Hasubhai Park, Satellite, Ahmedabad-380015 Pan : Bbpps 5719 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Arsh Shaikh, Ar Revenue By : Shri Abhijit, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 25.06.2025 घोषणा क" तार"ख /Date Of Pronouncement : 24.07.2025 आदेश / O R D E R Per T.R. Senthil Kumar:

For Appellant: Shri Arsh Shaikh, ARFor Respondent: Shri Abhijit, Sr DR
Section 142(1)Section 144

146/52 GST 30/83 VST 450/2015 10 SCC 770 has concisely explained the said provision as under: "16. It will be noticed that under section 159(2), for the purpose of making any assessment, any proceeding taken against the deceased before his death is by deeming fiction deemed to have been

AMRITA JHUNJHUNWALA, L/H OF SAKET KHAITAN (SINCE DECEASED),KOLKATA vs. ACIT, CENTRAL CIRCLE 3(4), KOLKATA

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

ITA 186/KOL/2025[2019-20]Status: DisposedITAT Kolkata22 Jul 2025AY 2019-20

Bench: the Ld. CIT(A) wherein the appeal was disposed off on the ground that appeal has been filed against the order passed u/s 154 of the Act though the grounds of appeal has been taken against the order passed u/s 143(3) of the act.

Section 142Section 143Section 143(2)Section 143(3)Section 148Section 149(1)(b)Section 154Section 159Section 159(2)(b)

deceased person is invalid in law - Held, yes - Whether proceedings against deceased's-legal representatives are permissible only if initiated in compliance with section 159(2)(b) - Held, yes - Whether since time limit under section 149(1)(b) for initiating proceedings for assessment year 2016-17 had expired, proceedings under

LATE VINAYAK PURANIK THROUGH LEGAL HEIR YASH PURANIK,INDORE vs. INCOME TAX OFFICER, WARD 3(2), INDORE, INDORE

In the result appeal of the assessee is allowed

ITA 911/IND/2024[2011-12]Status: DisposedITAT Indore02 Jul 2025AY 2011-12

Bench: Shri B.M. Biyani & Shri Paresh M Joshilate Vinayak Puranik Income Tax Officer- बनाम/ Through L/H Yash 3(2), Vs. Puranik, Indore 7/4, New Palasia, Indore

Section 144Section 147Section 148Section 246ASection 253Section 54FSection 68

they knew for full that Vishesh Puranik is legal heir of deceased assessee Vinayak Puranik. 4.6 We also hold that by virtue of Section 159(2)(b) of the Act it is mandated that the department may take proceedings against Legal Heir (Vishvesh Puranik) which they choose

KUSHAL VINODKUMAR BHATT LEGAL HEIR OF LATE SHRI VINODKUMAR RAMANLAL BHATT,ANAND vs. THE ACIT (OSD), WARD-5, ANAND

In the result, the appeal filed by the Assessee is allowed

ITA 752/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad30 Jun 2025AY 2011-12
Section 133(6)Section 142(1)Section 144Section 147Section 148Section 159(2)(b)

Despite being informed of the death of the assessee, the Ld AO failed to issue a fresh notice to the legal heir, violating Section 159(2)(b) of the Act. The legal heir never participated in the reassessment proceedings but merely requested the AO to drop the case ... case of Rasid Lala (supra) would be squarely applicable to the facts of the present case. Therefore, in view of the provisions of Section 159(2)(b) of the Act, it is permissible for the Assessing Officer to issue a fresh notice under Section 148 of the Act against

DCIT CIRCLE-52(1), INCOME TAX vs. PRANAV GUPTA, LEGAL HEIR OF LATE SH. VIJAY KUMAR GUPTA, NEW DELHI

ITA 2192/DEL/2023[2009-10]Status: DisposedITAT Delhi20 Jun 2025AY 2009-10

Bench: Smt. Annapurna Gupta & Ms. Madhumita Roydcit, Cir-52(1) Vs. Sh. Pranav Gupta, 1405, 14Th Floor, E-2, Legal Heir Of Late Sh. Vijay Block, Civic Centre, Kumar Gupta, 11, Darya Delhi- 110002 Ganj, New Delhi- 110002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaipg0797N Appellant .. Respondent

For Appellant: Sh. S. Krishnan, Adv. &For Respondent: Dr. Maninder Kaur, Sr. DR
Section 143(1)Section 147Section 148

Department. Having regard to this particular aspect of the matter, the Ld. Counsel Mr. S. Krishnan referred the provision of law envisaged in Sections 159(2), 159(2)(a), 159(2)(b) and 159(3) of the Act. 9. It was further contended by the Ld. Counsel that by virtue ... demise of the original assessee to the Department suo moto, the father of the assessee in the case in hand before us. 16. Section 159(2) of the Act makes a specific reference to the reassessment proceeding under Section 147 of the Act. While Section 159(2

LATE RAJASEKHAR CHELIKANI,HYDERABAD vs. ACIT., CENTRAL CIRLCE 3(2), HYDERABAD

Appeals are dismissed in terms of our aforesaid observations

ITA 154/HYD/2025[2014-2015]Status: DisposedITAT Hyderabad28 Apr 2025AY 2014-2015

Bench: Us:

Section 133ASection 143(1)Section 144Section 147Section 148Section 159Section 2(22)(e)Section 251

firm conviction that as the assessee (since deceased) had expired on 29.08.2020, therefore, the A.O. as per the mandate of Section 159(2)(a) of the Act ought to have continued with the proceedings against the legal representatives from the stage at which it stood on the date of death

LATE RAJASEKHAR CHELIKANI,HYDERABAD vs. ACIT., CENTRAL CIRCLE 3(2), HYDERABAD

Appeals are dismissed in terms of our aforesaid observations

ITA 149/HYD/2025[2013-2014]Status: DisposedITAT Hyderabad28 Apr 2025AY 2013-2014

Bench: Us:

Section 133ASection 143(1)Section 144Section 147Section 148Section 159Section 2(22)(e)Section 251

firm conviction that as the assessee (since deceased) had expired on 29.08.2020, therefore, the A.O. as per the mandate of Section 159(2)(a) of the Act ought to have continued with the proceedings against the legal representatives from the stage at which it stood on the date of death

LATE RAJASEKHAR CHELIKANI,HYDERABAD vs. ACIT., CENTRAL CIRCLE-3(2), HYDERABAD

Appeals are dismissed in terms of our aforesaid observations

ITA 148/HYD/2025[2012-2013]Status: DisposedITAT Hyderabad28 Apr 2025AY 2012-2013

Bench: Us:

Section 133ASection 143(1)Section 144Section 147Section 148Section 159Section 2(22)(e)Section 251

firm conviction that as the assessee (since deceased) had expired on 29.08.2020, therefore, the A.O. as per the mandate of Section 159(2)(a) of the Act ought to have continued with the proceedings against the legal representatives from the stage at which it stood on the date of death

LATE RAJASEKHAR CHELIKANI,HYDERABAD vs. ACIT., CENTRAL CIRCLE-3(2), HYDERABAD

Appeals are dismissed in terms of our aforesaid observations

ITA 147/HYD/2025[2011-2012]Status: DisposedITAT Hyderabad28 Apr 2025AY 2011-2012

Bench: Us:

Section 133ASection 143(1)Section 144Section 147Section 148Section 159Section 2(22)(e)Section 251

firm conviction that as the assessee (since deceased) had expired on 29.08.2020, therefore, the A.O. as per the mandate of Section 159(2)(a) of the Act ought to have continued with the proceedings against the legal representatives from the stage at which it stood on the date of death

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