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“Section 168(1)”

Section References (mined)Section 168Section 168(1)15 judgments

ESTATE OF PALLONJI SHAPOORJI MISTRY,MUMBAI vs. DEPUTY DIRECTOR OF INCOME TAX, BENGALURU

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

ITA 9185/MUM/2025[2024-25]Status: DisposedITAT Mumbai26 Mar 2026AY 2024-25

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Ninad PatadeFor Respondent: Shri Hemanshu Joshi, SR. DR
Section 143(1)Section 168Section 168(1)(b)Section 199Section 250

Executor” of the assessee Estate. For the year under consideration, the assessee filed the return of income as an Association of Persons under section 168(1)(b) of the Act on 29/07/2024, declaring a total income of INR 78,07,290 and claimed credit

ESTATE OF NALINI MANILAL ,MUMBAI vs. ITO WARD 20(1)(1), MUMBAI

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

ITA 2412/MUM/2025[2024-25]Status: DisposedITAT Mumbai31 Jul 2025AY 2024-25

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2024-25 Estate Of Nalini Manilal, Ito 20(1)(1), 57, Naiman Bhavan, Vinay Shah Piramal Chambers, Vs. Marg, Nariman Point, S.O. Mumbai-400012. Mumbai-400021. Pan No. Aaaae 0475 E Appellant Respondent

For Appellant: Mr. Asif Karmali, Sr. DRFor Respondent: Mr. Bhupendra Shah, CA
Section 168Section 168(1)Section 168(1)(b)Section 168(2)

slab rate of an AOP, the tax rate applicable ought to be the slab rate Estate of Nalini Manilal Estate of Nalini Manilal Section 168(1)(a) of the Income Section 168(1)(a) of the Income-tax Act, 1961 (hereinafter, “the (hereinafter, “the Act”). It was submitted that ... executor of the estate of the deceased, is liable to be assessed at the slab rate as applicable to an individual under Section 168(1)(a) of slab rate as applicable to an individual under Section 168(1)(a) of slab rate as applicable to an individual under Section 168

ESTATE OF SATIBAI TAHILRAM CHELLARAM ,MUMBAI vs. INCOME TAX OFFICER WARD 23(1)6, MUMBAI

In the result, a ground of appeal of the assessee for AY 2021-22 is

ITA 1428/MUM/2025[2022-23]Status: DisposedITAT Mumbai07 Jul 2025AY 2022-23

Bench: Shri Pawan Singh

Section 143(1)(a)Section 154Section 254(1)

liable to pay income tax on the income arising out of estate of deceased person in their individual capacity. Further, provisions of section 168(1) specifically prescribed that status of the executor shall be individual in case, if there is only one executor. If there is more than one executor

ESTATE OF SATIBAI TAHILRAM CHELLARAM ,MUMBAI vs. INCOME TAX OFFICER WARD 2391)(6), MUMBAI

In the result, a ground of appeal of the assessee for AY 2021-22 is

ITA 1417/MUM/2025[2023-24]Status: DisposedITAT Mumbai07 Jul 2025AY 2023-24

Bench: Shri Pawan Singh

Section 143(1)(a)Section 154Section 254(1)

liable to pay income tax on the income arising out of estate of deceased person in their individual capacity. Further, provisions of section 168(1) specifically prescribed that status of the executor shall be individual in case, if there is only one executor. If there is more than one executor

ESTATE OF SATIBAI TAHILRAM CHELLARAM,MUMBAI vs. INCOME TAX OFFICER WARD 23(1)(6), MUMBAI

In the result, a ground of appeal of the assessee for AY 2021-22 is

ITA 4757/MUM/2024[2021-22]Status: DisposedITAT Mumbai07 Jul 2025AY 2021-22

Bench: Shri Pawan Singh

Section 143(1)(a)Section 154Section 254(1)

liable to pay income tax on the income arising out of estate of deceased person in their individual capacity. Further, provisions of section 168(1) specifically prescribed that status of the executor shall be individual in case, if there is only one executor. If there is more than one executor

ESTATE OF LATE NALINI ATUL BHAGWATI,MUMBAI vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGLORE

In the result, the appeal of the assessee is allowed

ITA 2177/MUM/2024[2021-2022]Status: DisposedITAT Mumbai16 Jan 2025AY 2021-2022

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhanassessment Year : 2021-22 Estate Of Late Nalini Atul Assistant Director Of Income Tax, Bhagwati, Cpc, Bangalore. 201, Sukh Castle, Vs. Bhandarkar Road, Ito, Ward-6(1)(1), Matunga (E), Aayakar Bhavan, Mumbai Mumbai. Pan : Aabae5222A (Appellant) (Respondent) Assessee By : Shri Rahul Hakani, Revenue By : Shri Hemanshu Joshi, Sr.Dr Date Of Hearing : 08/01/2025 Date Of Pronouncement : 16/01/2025

For Appellant: Shri Rahul HakaniFor Respondent: Shri Hemanshu Joshi, Sr.DR
Section 167BSection 168Section 168(1)

submitted that there are three Executors in this case. Since the assessment is done in the name of the executors, the provisions of Section 168(1) of the Act have to be referred to in order to 3 determine the status of the Executors. As noticed earlier, sec. 168(1

EXECUTORS OF THE ESTATE OF LATE BOMAN MANECKJI MIRZA,HYDERABAD vs. INCOME TAX OFFICER, WARD-5(1), HYDERABAD

In the result, appeals of the assessee for the assessment years 2021-

ITA 503/HYD/2024[2023-24]Status: DisposedITAT Hyderabad23 Sept 2024AY 2023-24

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.501-503/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2021-22, 2022-23 & 2023-24) Executors Of The Estate Of Late Boman/ Vs. Income Tax Officer Maneckji Mirza Ward-5(1) Hyderabad Hyderabad [Pan : Aabae6947N] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri S.Rama Rao, Ar रधजस्‍व द्वधरध/Revenue By: Shri D.Praveen, Dr

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri D.Praveen, DR
Section 143(1)Section 168

this Tribunal in the case of Estate of Late Harkishin Bhojraj Chanrai Vs. DCIT in ITA No.2324/Mum/2021 dated 29.06.2022 and submitted that under section 168(1)(b) of the Act, the income has to be charged to tax as per normal slab rates applicable to an individual assessee

EXECUTORS OF THE ESTATE OF LATE BOMAN MANECKJI MIRZA,HYDERABAD vs. INCOME TAX OFFICER, WARD-5(1), HYDERABAD

In the result, appeals of the assessee for the assessment years 2021-

ITA 502/HYD/2024[2022-23]Status: DisposedITAT Hyderabad23 Sept 2024AY 2022-23

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.501-503/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2021-22, 2022-23 & 2023-24) Executors Of The Estate Of Late Boman/ Vs. Income Tax Officer Maneckji Mirza Ward-5(1) Hyderabad Hyderabad [Pan : Aabae6947N] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri S.Rama Rao, Ar रधजस्‍व द्वधरध/Revenue By: Shri D.Praveen, Dr

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri D.Praveen, DR
Section 143(1)Section 168

this Tribunal in the case of Estate of Late Harkishin Bhojraj Chanrai Vs. DCIT in ITA No.2324/Mum/2021 dated 29.06.2022 and submitted that under section 168(1)(b) of the Act, the income has to be charged to tax as per normal slab rates applicable to an individual assessee

EXECUTORS OF THE ESTATE OF LATE BOMAN MANECKJI MIRZA,HYDERABAD vs. INCOME TAX OFFICER, WARD-5(1), HYDERABAD

In the result, appeals of the assessee for the assessment years 2021-

ITA 501/HYD/2024[2021-22]Status: DisposedITAT Hyderabad23 Sept 2024AY 2021-22

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.501-503/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2021-22, 2022-23 & 2023-24) Executors Of The Estate Of Late Boman/ Vs. Income Tax Officer Maneckji Mirza Ward-5(1) Hyderabad Hyderabad [Pan : Aabae6947N] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri S.Rama Rao, Ar रधजस्‍व द्वधरध/Revenue By: Shri D.Praveen, Dr

For Appellant: Shri S.Rama Rao, ARFor Respondent: Shri D.Praveen, DR
Section 143(1)Section 168

this Tribunal in the case of Estate of Late Harkishin Bhojraj Chanrai Vs. DCIT in ITA No.2324/Mum/2021 dated 29.06.2022 and submitted that under section 168(1)(b) of the Act, the income has to be charged to tax as per normal slab rates applicable to an individual assessee

ESTATE OF RAMNIKLAL RAJMAL MEHTA,MUMBAI vs. DY CIT -CC-8(3), MUMBAI

In the result, all the appeals filed by the assessee are treated as allowed for statistical purposes

ITA 3279/MUM/2022[2015-16]Status: DisposedITAT Mumbai11 Aug 2023AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Shri Sandeep Singh Karhail (Jm)

Section 153ASection 168(1)Section 69A

Rajmal Mehta) passed away on 7.4.2022 and he was a non-resident during A.Y. 2002-03. He submitted that under the provisions of section 168(1) of the Act, residential status of the executor would depend upon the residential status of the deceased person during the previous year in which

ESTATE OF RAMNIKLAL RAJMAL MEHTA,MUMBAI vs. DY CIT -CC-8(3), MUMBAI

In the result, all the appeals filed by the assessee are treated as allowed for statistical purposes

ITA 3278/MUM/2022[2014-15]Status: DisposedITAT Mumbai11 Aug 2023AY 2014-15

Bench: Shri B.R. Baskaran (Am) & Shri Sandeep Singh Karhail (Jm)

Section 153ASection 168(1)Section 69A

Rajmal Mehta) passed away on 7.4.2022 and he was a non-resident during A.Y. 2002-03. He submitted that under the provisions of section 168(1) of the Act, residential status of the executor would depend upon the residential status of the deceased person during the previous year in which

ESTATE OF RAMNIKLAL RAJMAL MEHTA,MUMBAI vs. DY CIT -CC-8(3), MUMBAI

In the result, all the appeals filed by the assessee are treated as allowed for statistical purposes

ITA 3277/MUM/2022[2013-14]Status: DisposedITAT Mumbai11 Aug 2023AY 2013-14

Bench: Shri B.R. Baskaran (Am) & Shri Sandeep Singh Karhail (Jm)

Section 153ASection 168(1)Section 69A

Rajmal Mehta) passed away on 7.4.2022 and he was a non-resident during A.Y. 2002-03. He submitted that under the provisions of section 168(1) of the Act, residential status of the executor would depend upon the residential status of the deceased person during the previous year in which

ESTATE OF RAMNIKLAL RAJMAL MEHTA,MUMBAI vs. DY CIT -CC-8(3), MUMBAI

In the result, all the appeals filed by the assessee are treated as allowed for statistical purposes

ITA 3276/MUM/2022[2012-13]Status: DisposedITAT Mumbai11 Aug 2023AY 2012-13

Bench: Shri B.R. Baskaran (Am) & Shri Sandeep Singh Karhail (Jm)

Section 153ASection 168(1)Section 69A

Rajmal Mehta) passed away on 7.4.2022 and he was a non-resident during A.Y. 2002-03. He submitted that under the provisions of section 168(1) of the Act, residential status of the executor would depend upon the residential status of the deceased person during the previous year in which

ESTATE OF RAMNIKLAL RAJMAL MEHTA,MUMBAI vs. DY CIT -CC-8(3), MUMBAI

In the result, all the appeals filed by the assessee are treated as allowed for statistical purposes

ITA 3275/MUM/2022[2011-12]Status: DisposedITAT Mumbai11 Aug 2023AY 2011-12

Bench: Shri B.R. Baskaran (Am) & Shri Sandeep Singh Karhail (Jm)

Section 153ASection 168(1)Section 69A

Rajmal Mehta) passed away on 7.4.2022 and he was a non-resident during A.Y. 2002-03. He submitted that under the provisions of section 168(1) of the Act, residential status of the executor would depend upon the residential status of the deceased person during the previous year in which

ESTATE OF LATE HARKISHIN BHOJRAJ CHANRAI,MUMBAI vs. DCIT CPC, MUMBAI

The appeal of the assessee are allowed

ITA 2324/MUM/2021[2019-20]Status: DisposedITAT Mumbai29 Jun 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Estate Of Late Harkishin Bhojraj Chanrai The Dcit 42A, Advent, Gen Jagannath Cpc, Bhosale Marg, Vs. Mumbai-400 020 Churchgate, Mumbai-400 021 (Respondent) (Appellant) Pan No. Aabae0681R Assessee By : Ms Rajni Ram, Ar Revenue By : Shri Himanshu Sharma, Dr Date Of Hearing: 23.05.2022 Date Of Pronouncement : 29.06.2022

For Appellant: Ms Rajni Ram, ARFor Respondent: Shri Himanshu Sharma, DR
Section 168Section 168(1)

income of assessee at maximum marginal rate. However, in the appellate order he mentioned at para no 5.3 that as per provision of section 168 (1) (b) assessment of income has to be made in the status of AOP and tax to be computed at slab rates. 06. Assessee ... Harkishin Bhojraj Chanrai and the AOP was formed on 4th November, 2016. She submitted that as there are two executors under provisions of Section 168(1) (b) of the Act, the income has to be charged to tax as per normal slab rates applicable to an Individual assessee