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“Section 159(2)”

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

The decision most relied on for Section 159(2) is CIT v. Orissa Corporation Pvt. Ltd. (159 ITR 78), cited in 897 judgments on BharatTax.

Leading authorities on Section 159(2)

CIT v. Orissa Corporation Pvt. Ltd.
159 ITR 78 · 1986 · Supreme Court
897
citing judgments

When an assessee provides the identity and address of a creditor or investor for a cash credit or share capital under Section 68, the burden shifts to the Department to establish lack of genuineness or creditworthiness, requiring it to conduct further inquiries; mere non-compliance by third parties to summons cannot be the sole basis for an adverse inference against the assessee.

CIT v. Shivakami Co. (P.) Ltd.
159 ITR 71 · 1986 · Supreme Court
133
citing judgments

The burden of proving an understatement of consideration or the receipt of 'on-money' lies solely with the Revenue, which must provide cogent evidence of actual receipt of higher consideration, beyond mere estimates or suspicion. Additions cannot be made based on assumptions like differences from circle rates without such evidence.

Pawan Kumar v. PCIT
159 Taxmann.com 61 · 2024 · ITAT
55
citing judgments

The ITAT distinguishes the case of Pawan Kumar v. PCIT (2024) 159 taxmann.com 61 (Del.-Trib.) in the context of assessing interest on enhanced land acquisition compensation.

Pandit Bros. v. CIT
26 ITR 159 · 1954 · High Court
48
citing judgments

Low profits alone, or minor defects such as the non-maintenance of a stock register, do not justify the rejection of regularly maintained books of account under Section 145, nor do they permit additions to income without proving specific errors.

Chandreshbhai Jayantibhai Patel v. ITO
101 Taxmann.com 362 · 2019 · High Court
46
citing judgments

A notice under section 148 of the Income-tax Act, 1961, is a jurisdictional notice and a condition precedent for reassessment. Such a notice issued against a deceased person is valid if the legal representative submits to the Assessing Officer without raising any objection.

(5)) 3.12. DCIT v. Patni Computer Systems Ltd.
114 ITD 159 · 2008 · ITAT
44
citing judgments

An assessee has the option to choose between the provisions of the Income-tax Act and a Double Taxation Avoidance Agreement (DTAA) in any given year, and the non-election of DTAA benefits in one year does not prevent claiming them in subsequent years.

Indian Oil Corporation v. Income Tax Officer
159 ITR 956 · 1986 · Supreme Court
44
citing judgments

For an addition to income or issuance of a reassessment notice under Section 148, there must be a valid 'reason to believe' that income has escaped assessment; mere suspicion cannot form the basis for such action, as 'reason to believe' is not the same as 'reason to suspect'.

2.13. In Jawand Sons. v. CIT(A)
326 ITR 39 · 2010 · High Court
40
citing judgments

Following the amendment to Section 147 of the Income Tax Act in 1989, the Assessing Officer has broad powers to reopen assessments if they have reason to believe income has escaped assessment, even if the assessee made a full and true disclosure of material facts. This belief can be formed in any manner.

Judgments citing Section 159(2)

Maria Estibeiro, Panaji vs. DCIT, Circle - 1(1), Panaji

The appeal stands ALLOWED

ITA 34/PAN/2024[2012-13]Status: DisposedITAT Panaji24 Apr 2025AY 2012-13

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2012-13 Maria Estibeiro L/H Of Jacintodas Estibeiro 781, St. Marys Colony, Miramar, Goa. Pan:Aabpe2798N . . . . . . . Appellant V/S Dy. Commissioner Of Income Tax, Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr D E Robinson [‘Ld. Ar’] Revenue By : Mr Vimalraj Periyagounden [‘Ld. Dr’] Date Of Conclusive Hearing : 25/03/2025 Date Of Pronouncement : 24/04/2025 Order Per G. D. Padmahshali, Am; By This Appeal Captioned Appellant Impugns Din & Order No. 1060336601(1) Dt. 31/01/2024 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’] By The National Faceless Appeal Centre, Delhi [‘Nfac’] Which In Turn Arisen Out Of Order Of Assessment Passed U/S 147 R.W.S. 144 Of The Act For Assessment Year 2012- 13 [‘Ay’].

For Appellant: Mr D E Robinson [‘Ld. AR’]For Respondent: Mr Vimalraj Periyagounden [‘Ld. DR’]
Section 142(1)Section 144Section 147Section 148Section 250Section 56(2)

make one right. Issuance of such notice in first place in the name of deceased assessee was inconsonance with the provision of section 159(2) r.w.s. 282A of the Act. Secondly, the digitally signed notice dt. 29/03/2019 was originally drawn in the name of the deceased assessee was subsequently altered/overwritten ... issued to the appellant so as to assume the jurisdiction to assess the income of the deceased assessee in terms of section 159(2)(b) of the Act, the ITAT-Panaji Page 17 of 28 Maria Estibeiro L/H of Jacintodas Estibeiro Vs DCIT, Panaji Goa ITA No.034/PAN/2024

Shri Mahmadhusen Salmanji Gandhi, Jamnagar vs. The Pr. CIT-Jamnagar, Jamnagar

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

ITA 150/RJT/2024[2015-16]Status: DisposedITAT Rajkot28 Feb 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.150/Rjt/2024 निर्धारणवर्ष /Assessment Year: 2015-16 Mahmadhusen Salmanji Gandhi The Pr.Cit C/O. Ca Govind Sonecha बनाम Jamanagar. "S&A House”, Nr.Golden City 80Ft. Road, Khodiyar Colony B/H. Saru Section Vs. Police Headquarters, Jamnagar. Pan : Aaqpg 8128 H (अपीलार्थी/Appellant) : (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Ms.Amoli Gusani, Ld.Ar राजस्व की ओर से/Revenue By : Shri Sanjay Punglia, Yadav, Ld.Cit-Dr सुनवाई की तारीख /Date Of Hearing : 22/01/2025 घोषणा की तारीख/Date Of Pronouncement : 28/02/2025 Order Per Dr. Arjun Lal Saini; By Way Of This Appeal, The Assessee Has Challenged The Correctness Of The Order Passed By The Learned Pr.Commissioner Of Income Tax, Jamnagar [In Short 'Ld.Pr.Cit”], Under Section 263 Of The Income-Tax Act, 1961 (Hereinafter Referred To As 'The Act'), Dated 05.01.2024, For The Assessment Year 2015-16. 2. At The Outset, The Ld.Counsel For The Assessee Submitted That The Assessee Had Died On 20.04.2021 & The Ld.Pr.Cit Issued Show -Cause Notice On 22.12.2023, Therefore, The Show Cause Notice Was Issued By The Ld.Pr.Cit, On The Dead Person, Therefore, The Order Passed By The Ld.Pr.Cit Should Be Quashed. Shri Mahmadhusen Salmanji Gandhi Vs. Pr.Cit

For Appellant: Ms.Amoli Gusani, Ld.ARFor Respondent: Shri Sanjay Punglia, Yadav, ld.CIT-DR
Section 263

completely misleading the Income Tax Department, by putting false signature of the dead person. 6. Therefore, in the light of the provisions of section 159(2)(b) of the Act, the ld.DR contended that the legal heirs of the assessee should register himself on the portal of the Income

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

also mentioned that order u/s 159(3) was passed by AO on 24.11.2019 according representative assessee status to the L/H. As per section 159(2)(a) of the Act, for the purpose of ITA No.361/SRT/2024/AY.2017-18 Nayanaben Gordhandas Jatwani making an assessment, any proceeding taken against the deceased before his death

ACIT-16(2), Mumbai, Aayakar Bhavan vs. Fakhruddin Taiyebali Padaria, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 5500/MUM/2024[2017-18]Status: DisposedITAT Mumbai07 Jan 2025AY 2017-18

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailassessment Year: 2017-18 Acit- 16(2), Mumbai Fakhruddin Taiyebali Padaria 5Th Floor, Shabbir Place, 80 Vs. Dr. A.L. Nair Road, Mumbai- 400008. Pan: Abdpp 7103 P (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri Dinesh A Chourasia, Sr. Dr Date Of Hearing : 03.12.2024 Date Of Pronouncement : 07.01.2025

For Appellant: NoneFor Respondent: Shri Dinesh A Chourasia, Sr. DR
Section 144Section 147Section 148Section 159Section 250Section 292BSection 69A

deceased if he had survived may be taken against the legal representative. The present case would, therefore, fall within the ambit of section 159(2)(b) of the Act and, hence, the proceeding can be taken against the legal representative. Now, it cannot be gainsaid that a proceeding under section ... Ward-1(3)(6) (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 - 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

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

Virendra Singh Thru Legal Heir Sangeeta Thakur, Indore vs. Income Tax Officer, Indore

Appeals are allowed for statistical purposes

ITA 203/IND/2024[2017-2018]Status: DisposedITAT Indore18 Oct 2024AY 2017-2018

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanivirendra Singh

Section 144Section 147Section 148

initiating the proceeding of re-assessment/regular assessment were served upon the deceased person prior to death. He submitted that in terms of section 159(2)(a), any proceeding taken against a deceased person before his death shall be deemed to have been taken against ... person before death, there was a valid continuity of proceedings of re- assessment/regular assessment against L/R in terms of section 159(2)(a). That being so, mere passing of order in the name of 'deceased person' is only an irregularity and not an invalidity. Being so, we are inclined

Estate of Arjun Das Agarwal, Kolkata vs. ITO, Ward-40(3), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 373/KOL/2024[2012-13]Status: DisposedITAT Kolkata10 Sept 2024AY 2012-13

Bench: Shri Sanjay Garg & Rajesh Kumari.T.A No.373/Kol/2024 Assessment Year: 2012-13 Estate Of Arjun Das Agarwal………………………… ........................……Appellant Flat No.3B, 19-B, Richie Road, Ballygunge, Kolkata – 700019. [Pan: Aabae1990M] Vs. Ito, Ward-40(3), Kolkata…...................…................…........……...…..…..Respondent Appearances By: Shri Ravi Tulsiyan, Ar, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 12, 2024 Date Of Pronouncing The Order : September 10, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By Estate Of Arjun Das Agarwal Through Sri Vivek Agarwal In A Representive Capacity, Against The Order Dated 31.01.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Brief Facts Of The Case Are That Return Of Income For Assessment Year 2012-13 Was Filed By Sri Arjun Dass Agarwal During His Life Time On 31.03.2014 Declaring Total Income Of Rs.2,43,159/- & The Same Was Processed U/S 143(1) Of The Act On 26.07.2014. Shri Arjun Dass Agarwal Died On 11.12.2015. Thereafter, The Assessing Officer Received Some Information Regarding Transaction Of Immovable Property Done By Sri

Section 142(1)Section 143(1)Section 148Section 250

assessee.” 7.1 A perusal of the aforesaid provisions of section 159 of the Act would reveal that as per the provisions of section 159(2)(b) of the Act, any proceeding which could have been taken against the deceased, if he had survived, may be taken against the legal representative

Gopaliyengar Madabushi Muralidhar, Bengaluru vs. Income-Tax Officer, Ward-7(2)(4), Bengaluru

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 956/BANG/2023[2016-17]Status: DisposedITAT Bangalore08 Aug 2024AY 2016-17

Bench: Shri Chandra Poojari (Accountant Member), Shri Keshav Dubey (Judicial Member)

For Appellant: Shri Hemant Pai, CAFor Respondent: Shri V. Parithivel, JCIT-DR
Section 143(2)Section 143(3)Section 144Section 234BSection 250Section 271(1)(c)Section 68

portal the question of issuing notice to the legal heir does not arise. Lastly ld. DR submitted that from perusal of section 159(2) of the Act, it is evident that the aforesaid provision expressly provides that the death of the party is of no consequence and the proceeding under ... section (5), be limited to the extent to which the estate is capable of meeting the liability. 7. Thus, from perusal of Section 159(2) of the Act, it is evident that the aforesaid provision expressly provides that death of the party is of no consequence and proceeding under

Dhaval Dilipkumar Thakkar Legal Heir of Late Dilipkumar Amrutlal Thakkar, Kheda vs. The Income Tax Officer, Ward-1 Nadiad Formerly Ward-2, Nadiad

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

ITA 787/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad30 Jul 2024AY 2017-18

Bench: Smt.Annapurna Guptaआयकर अपील सं / Ita No. 787/Ahd/2023 िनधा"रण वष"/Assessment Year: 2017-18 Dhaval Dilipkumar Thakkar, बनाम Income Tax Officer, L/H Of Late Shri Dilipkumar Ward-1, Nadiad Vs. Amrutlal Thakkar, (Formerly Ito, Ward-2, At Narsanda, Gujarat-388120 Nadiad) Pan : Akxpt 6003 F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Shri Hemant Suthar, Ar िनधा"रती की ओर से / Assessee By : Shri Hrishikesh Hemant Patki, Sr Dr ""थ" की ओर से / Revenue By: सुनवाई क" तारीख/Date Of Hearing : 24/07/2024 घोषणा क" तारीख /Date Of Pronouncement: 30/07/2024 आदेश/O R D E R The Present Appeal Has Been Filed By The Assessee Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [In Short Referred To As “Ld. Cit(A)”] Under Section 250 Of The Income Tax Act, 1961 [In Short Referred To As “The Act”] Dated 12.09.2023 Pertaining To Assessment Year (Ay) 2017-18. 2. The Grounds Raised By The Assessee Read As Follows :- “1. The Ld. A.O. Has Erred In Law & In Facts In Issuing Order U/S 143(3) In The Name Of Dead Person. The Notice So Issued Is Illegal/And Invalid In Law. The Order Passed Consequent To Such Illegal/Invalid Notice Is Prayed To Be Quashed. 2. Without Prejudice To The Other Grounds, National Faceless Appeal Centre (Nfac) Has Erred In Law & In Facts In Confirming The Action Of The Ld. A.O. Making Addition Of Cash Deposited Of Rs. 13,00,000/- During Demonetization Period. Thus, The Action Of The Ld. Cit(A) Is Bad In Law & Therefore The Appeal Of The Appellant Be Allowed.”

For Appellant: Shri Hrishikesh Hemant Patki, Sr DR
Section 143(3)Section 159Section 159(2)Section 250

representative of the deceased and fixing liability on the representative to pay taxes on the income assessed to the extent of assets inherited. Section 159(2) deals with the situation where the assessees expires during the pendency of proceedings and provides for the proceedings undertaken till then to be deemed

Deputy Commissioner of Income Tax, Income Tax Department vs. Anilkumar Ochhavlal Desai, Vadodara

In the result, the appeal of the Department is dismissed

ITA 292/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad26 Jul 2024AY 2017-18

Bench: Jurisdictional Assessing Officer?

Section 143(1)Section 143(2)Section 159Section 250Section 68

considering the above decision rendered by the Karnataka High Court in the case of Vanitha Gopal Shetty 129 taxmann.com 163 (Karnataka) held that section 159(2)(b) would require a separate notice to be issued under section 148 within time prescribed under section 149(1)(b) as against legal representatives ... proceedings would not be valid. Further, notice issued against a dead person as regards his affairs which ought to have been issued under section 159(2)(b) to legal representatives cannot be saved by recourse to section 292B of the Act. 8. Further, we observe that in the case

Late Sh. Banwari Lal Soothwal, Through Legal Heir Sh. Shyam Lal Soothwal, Jaipur vs. ITO, Ward-1(5), Jaipur

In the result, appeal of the assessee is Allowed

ITA 845/JPR/2024[2011-12]Status: DisposedITAT Jaipur25 Jul 2024AY 2011-12
Section 147Section 148Section 250

survived, may be taken against the legal representative; and (c) all the provisions of this Act shall apply accordingly.” 4.3.1 Thus, as per Section 159(2) (b) any proceedings which could have been taken against the deceased if he would have been surviving, may be taken against the Legal representative

Smt. Hansaben Vinodbhai Parmar Legal Heir of Late Shri Vinodbhai Motibhai Parmar, Gandhinagar vs. The ACIT/DCIT Circle, Gandhinagar

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

ITA 58/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad12 Jun 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Sulabh Padshah, A.RFor Respondent: Shri Sushil Kumar Kutiar, Sr. D.R
Section 143(3)Section 68

death of the assessee, such assessment order was not void initio as opined by the Tribunal since the issue is covered under section 159(2) of the Act. The High Court, however, set aside the issue to the Assessing Officer directing him to issue notice to the legal representatives

Income Tax Officer, Ward-1, Ratnagiri vs. Late Shri Subhash Shankar Waingankar, Through Legal Heir Shri Rushikesh Subhash Waingankar, Ratnagiri

In the result, Cross Objection appeal of the legal

ITA 1057/PUN/2023[2017-18]Status: DisposedITAT Pune07 Jun 2024AY 2017-18

Bench: Dr. Dipak P. Ripote & Shri Vinay Bhamore

Section 147Section 148Section 159Section 250Section 292BSection 46A(3)

against the legal representative; and (c) all the provisions of this Act shall apply accordingly.” ITA No.1057/PUN/2023 & C.O. No.11/PUN/2024 4.3.1 Thus, as per Section 159(2) (b) any proceedings which could have been taken against the deceased if he would have been surviving, may be taken against the Legal representative

Income Tax Officer, Raisen vs. Late Sudha Agrawal Th. L/H Manmohan Agrawal, Raisen

Appeal is dismissed and assessee’s cross-

ITA 281/IND/2023[2016-17]Status: DisposedITAT Indore06 Jun 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniincome-Tax Officer, Late Smt. Sudha Agrawal, बनाम/ Raisen (L/H: Manmohan Agrawal) Vs. 19/1, Shreeji Enterprise, Near Sbi, Sagar Road, Yashwant Nagar, M.P. (Pan: Abfpa4355G) (Revenue/Appellant) (Assessee/Respondent)

Section 142(1)Section 143(2)Section 143(3)Section 159Section 54F

well re-initiate proceeding on legal heir by re-issuing notice u/s 143(2) in the name of legal heir in terms of section 159(2)(b) but that was also not Page 22 of 29 ITO, Raisen vs. Late Smt. Sudha Agrawal (L/H: Manmohan Agarwal) ITA No. 281/Ind/2023 ... assessee is very much covered by the decision in Chandreshbhai Jayantibhai Patel (supra) relied by Ld. CIT(A). Ld. AR pointed that section 159(2)(a) cannot help the revenue because that section could be applied had the proceeding u/s 143(2) been taken against deceased person before death, which

Late Sh. Birdi Chand Through Legal Heir Mukesh Sharma, Jaipur vs. ITO, Ward-7(2), Jaipur

In the result, the appeal of the assessee is allowed

ITA 502/JPR/2023[2012-13]Status: DisposedITAT Jaipur09 Apr 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Anup Singh (Addl.CIT)
Section 139(1)Section 142(1)Section 143(3)Section 148Section 292BSection 54F

taken against the legal representative, and therefore, the proceedings undertaken against the petitioner are legal and valid. It was submitted that therefore, under section 159(2) (b) of the Act, the legal heir steps into the shoes of the assessee and the proceeding can be continued against him. 6.1 Reference ... deceased if he had survived may be taken against the legal representative. The present case would, therefore, fall within the ambit of section 159(2)(b) of the Act and, hence, the proceeding can be taken against the legal representative. Now, it cannot be gainsaid that a proceeding under section

The DCIT, Central Circle-1, Rajkot vs. Smt. Kanchan Kiran Sorathiya, Anjar-Kutch

In the result, appeal filed by the Revenue is dismissed

ITA 39/RJT/2022[2018-19]Status: DisposedITAT Rajkot22 Dec 2023AY 2018-19

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kambleassessment Year: 2018-19

Section 142(1)Section 143(2)Section 159(2)(b)Section 159(3)Section 292BSection 69B

taken against the deceased if he had survived 1 Assessment Year: 2018-19 may be taken against the legal representative in terms of section 159(2)(b) of the Act. 3. Ld. CIT(A) failed to appreciate the fact that the legal representative of the deceased is for the purpose ... proceedings which could have been taken against the deceased if he had survived may be taken against the Legal Representative in terms of Section 159(2)(b) of the Act. The Ld. DR further submitted that the Legal Representative of the deceased for the purpose of the Act, deemed

Sudeep Pandya L/H Lla Jayesh Pandeya, Chhindwara vs. Pr.Commissioner of Income Tax, Jabalpur

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

ITA 36/JAB/2022[2017-18]Status: DisposedITAT Jabalpur17 Oct 2023AY 2017-18

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalesudeep Pandya L/H, Vs. Pr.Cit, Smt.Ila Jayesh Centralrevenuebuilding, Pandya, Napier Town, 14-15 Patni Jabalpur-482002, Complex, Madhya Pradesh. Parasiya Road, Chhindwara-480001 Madhya Pradesh. Pan/Gir No. : Ahkpp7408G Appellant .. Respondent Assessee By : Shri G.N Purohit.Sr.Adv & Smt.Uma Parashar. Adv.Ar Respondent By : Shri Saad Kidwai.Cit-Dr Date Of Hearing 21.09.2023 Date Of Pronouncement 12.10.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Principal Commissioner Of Income Tax (Pr.Cit) Jabalpur Passed U/Sec 263 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal: Sudeep Pandya L/H Ila Jayesh Pandya Jabalpur. 1 The Learned Pcit Has Erred In Law & On Facts Of The Case In Passing An Order Under Section 263 Against A Dead Person, The Notice Of Hearing Where Issued In The Name Of Deceased & Were Not Served On The Legal Here The Order Passed Under Section 263 Is Illegal Without Jurisdiction & Void Ab-Intio Same Should Be Placed Into Toto.

For Appellant: Shri G.N Purohit.Sr.Adv &For Respondent: Shri Saad Kidwai.CIT-DR
Section 10Section 133ASection 143(3)Section 263Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, JABALPUR BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE

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)

fact that the officer who passed the order had the knowledge of the death of the assessee or not. 9. As per section 159(2) of the Act, mere initiation of penalty proceeding correctly is not sufficient, but the same should be completed and the order of the penalty should

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)

fact that the officer who passed the order had the knowledge of the death of the assessee or not. 9. As per section 159(2) of the Act, mere initiation of penalty proceeding correctly is not sufficient, but the same should be completed and the order of the penalty should

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)

fact that the officer who passed the order had the knowledge of the death of the assessee or not. 9. As per section 159(2) of the Act, mere initiation of penalty proceeding correctly is not sufficient, but the same should be completed and the order of the penalty should