← All Phrases

“legal representative”

Chapter I - PreliminarySection 2 - DefinitionsSection 2(29)662 judgments

The decision most relied on for legal representative is 2 CIT v. Indrajit Singh Suri (33 Taxmann.com 281), cited in 100 judgments on BharatTax.

Leading authorities on legal representative

2 CIT v. Indrajit Singh Suri
33 Taxmann.com 281 · 2013 · High Court
100
citing judgments

The validity of reassessment proceedings initiated under Sections 147/148 against legal representatives of a deceased assessee requires a demonstrable 'reason to believe' that income escaped assessment, often based on third-party information such as alleged accommodation entries.

Savita Kapila v. ACIT
118 Taxmann.com 46 · 2020 · High Court
98
citing judgments

There is no legal requirement for a legal representative to report an assessee's death to the income tax department; consequently, a reassessment notice issued under Section 148 to a deceased person is invalid as it lacks proper jurisdiction.

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.

CIT v. Amarchand N. Shroff
48 ITR 59 · 1963 · Supreme Court
40
citing judgments

Assessment proceedings initiated against a deceased person are void. Once an assessee dies, assessment proceedings can only continue in the name of their legal representative, to the extent of the deceased's estate.

202 ITR 932, CIT v. Durgawati
31 ITR 603 · 1957 · High Court
36
citing judgments

The same income cannot be assessed substantively in multiple hands. However, this principle does not prevent a single consolidated assessment order for multiple legal representatives.

CIT v. Jai Prakash Singh
219 ITR 737 · 1996 · Supreme Court
36
citing judgments

A procedural defect in serving notices, such as issuing them after the assessee's death without proper service on legal representatives, can invalidate reassessment proceedings and render assessment orders void. However, an omission or defect in serving notices does not erase a tax liability created by substantive provisions, though it may render an order irregular.

Rajender Kumar Sehgal v. ITO
260 Taxmann 412 · 2019 · High Court
25
citing judgments

A notice issued to a deceased assessee or their legal representatives beyond the period of limitation is without jurisdiction and cannot be saved by Section 292B.

ITO Ward 1(3)(7), Surat v. Durlabhbhai Kanubhai Rajpara
114 Taxmann.com 482 · 2020 · Supreme Court
24
citing judgments

An assessment or reassessment proceeding initiated or continued against a deceased person after their demise is illegal and void ab initio, as no valid notice can be issued to a dead individual.

Judgments citing legal representative

Sls Developers, Ranga Reddy vs. ITO., Ward-8(1), Hyderabad

ITA 895/HYD/2025[2018-19]Status: DisposedITAT Hyderabad17 Jun 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Sri P. Vinod, AdvocateFor Respondent: Sri Siva Prasad SV, Sr. AR

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA

Pankaj Sethi L/H Brij Mohan Sethi, New Delhi vs. ITO, Ward-62(5), New Delhi

Appeal is dismissed as premature at this

ITA 9006/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Mar 2026AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

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

next emerges with the able assistance coming from the Revenue side that the appellant herein Sh. Pankaj Sethi claims himself to be the legal representative of the assessee Late Sh. Brij Mohan Sethi, who is stated to have left for his heavenly abode on 19.10.2019. Faced with this situation ... 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 on record that the appellant herein has been proceeded against by the department under section

Mohd Irfan Anwar Qureshi, Mumbai vs. DCIT C C 5(3), Mumbai

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

ITA 8725/MUM/2025[2020-21]Status: DisposedITAT Mumbai10 Mar 2026AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: 1. Reopening Without Valld Jurisdiction-Sections 147 & 148
Section 144Section 148ASection 159Section 69A

reassessment void ab initio. 2. Invalid Assumption of Jurisdiction on Legal Heir-Section 159 2.1 The Learned AQ erred in treating the Appellant as legal representative of the deceased without establishing inheritance of tax liability in accordance with law. 2.2 The business admittedly continued in the Appellant's proprietary capacity

Mohd.Irfan Anwar Qureshi, Mumbai vs. DCIT C C 5(3), Mumbai

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

ITA 8724/MUM/2025[2018-19]Status: DisposedITAT Mumbai10 Mar 2026AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: 1. Reopening Without Valld Jurisdiction-Sections 147 & 148
Section 144Section 148ASection 159Section 69A

reassessment void ab initio. 2. Invalid Assumption of Jurisdiction on Legal Heir-Section 159 2.1 The Learned AQ erred in treating the Appellant as legal representative of the deceased without establishing inheritance of tax liability in accordance with law. 2.2 The business admittedly continued in the Appellant's proprietary capacity

Mohd.Irfan Anwar Qureshi, Mumbai vs. DCIT 5(3), Mumbai

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

ITA 8723/MUM/2025[2017-18]Status: DisposedITAT Mumbai10 Mar 2026AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: 1. Reopening Without Valld Jurisdiction-Sections 147 & 148
Section 144Section 148ASection 159Section 69A

reassessment void ab initio. 2. Invalid Assumption of Jurisdiction on Legal Heir-Section 159 2.1 The Learned AQ erred in treating the Appellant as legal representative of the deceased without establishing inheritance of tax liability in accordance with law. 2.2 The business admittedly continued in the Appellant's proprietary capacity

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

APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment 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 ... assessee vehemently submitted that the 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

Mvr Projects Private Limited, Hyderabad vs. DCIT., Circle-16(2), Hyderabad

In the result, both the appeals of the assessee are dismissed in limine

ITA 1254/HYD/2025[2014-15]Status: HeardITAT Hyderabad04 Mar 2026AY 2014-15

Bench: The Tribunal. The Assessee Filed Petitions For Condonation Of Delay Along With Affidavits Explaining The Reasons Contending, Inter Alia, That The Appeal Could Not Be Filed Within The Period Of Limitation Due To Miscommunication & Misguidance With The Appointed Learned Counsel Regarding The Case Proceedings To The Assessee. Further, The Appellant, Relied Entirely On The Learned Counsel & The Company'S Internal Accounting Staff For Updates & Developments, Was Under The Bona Fide Impression That The Proceedings Were Being Diligently Pursued & Attended. In Addition To That, The Part Time Accountant, Mr. Pedditi Gopal Reddy Who Was Managing The Accounts Of The Appellant'S Company & Dealt With Appointed Counsel Unfortunately Fell Gravely Ill During The Covid-19 Pandemic Period & Passed Away Which Led To A Breakdown In The Flow Of Communication Between The Assessee & Their Legal Representative. The Assessee Only

For Appellant: Srinavya Adabala, AdvocateFor Respondent: Sri Siva Prasad SV, Sr. AR
Section 253(3)

during the Covid-19 pandemic period and passed away which led to a breakdown in the flow of communication between the assessee and their legal representative. The assessee only 3 ITA.No.1253/Hyd./2025 found out that the appeal was dismissed much later, upon making a proactive inquiry with the Counsel ... caution. The statutory provisions mandate that applications for condonation of delay and applications belatedly filed beyond the prescribed period of limitation for bringing the legal representatives on record, should be rejected unless sufficient cause is shown for condonation of delay. The larger benches as well as equi-benches of this

Mvr Projects Private Limited, Hyderabad vs. ITO., Ward-16(4), Hyderabad

In the result, both the appeals of the assessee are dismissed in limine

ITA 1253/HYD/2025[2012-13]Status: HeardITAT Hyderabad04 Mar 2026AY 2012-13

Bench: The Tribunal. The Assessee Filed Petitions For Condonation Of Delay Along With Affidavits Explaining The Reasons Contending, Inter Alia, That The Appeal Could Not Be Filed Within The Period Of Limitation Due To Miscommunication & Misguidance With The Appointed Learned Counsel Regarding The Case Proceedings To The Assessee. Further, The Appellant, Relied Entirely On The Learned Counsel & The Company'S Internal Accounting Staff For Updates & Developments, Was Under The Bona Fide Impression That The Proceedings Were Being Diligently Pursued & Attended. In Addition To That, The Part Time Accountant, Mr. Pedditi Gopal Reddy Who Was Managing The Accounts Of The Appellant'S Company & Dealt With Appointed Counsel Unfortunately Fell Gravely Ill During The Covid-19 Pandemic Period & Passed Away Which Led To A Breakdown In The Flow Of Communication Between The Assessee & Their Legal Representative. The Assessee Only

For Appellant: Srinavya Adabala, AdvocateFor Respondent: Sri Siva Prasad SV, Sr. AR
Section 253(3)

during the Covid-19 pandemic period and passed away which led to a breakdown in the flow of communication between the assessee and their legal representative. The assessee only 3 ITA.No.1253/Hyd./2025 found out that the appeal was dismissed much later, upon making a proactive inquiry with the Counsel ... caution. The statutory provisions mandate that applications for condonation of delay and applications belatedly filed beyond the prescribed period of limitation for bringing the legal representatives on record, should be rejected unless sufficient cause is shown for condonation of delay. The larger benches as well as equi-benches of this

Madan Mohan Rao Puvvada, Hyderabad vs. ITO., Ward-5(1), Hyderabad

In the result, appeal of the Assessee is dismissed

ITA 1152/HYD/2024[2017-18]Status: DisposedITAT Hyderabad04 Mar 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1152/Hyd/2024 Assessment Year 2017-2018 Madan Mohan Rao The Income Tax Puvvada, Hyderabad. Officer, Ward-5(1), Vs. Pin – 500 063. Hyderabad. Pan Agjpp4754H Telangana. Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri P Murali Mohan Rao, Ca राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 11.02.2026 घोषणा की तारीख/Pronouncement: 04.03.2026 आदेश/Order

For Appellant: Sri P Murali Mohan Rao, CAFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 147Section 263

Adarshnagar, Hyderabad City, Telangana State. Hereinafter called and referred to as the “VENDEES” which term shall mean and include their heirs, legal representatives, executors, administrators and assignees etc. of the SECOND PART. 2.4. Further the said property was purchased in the joint names of assessee and his wife

Paranjyothi Thota, Hyderabad vs. ACIT, Circle-5(1), Hyderabad

In the result, appeal filed by the assessee in ITA

ITA 2079/HYD/2025[2012-13]Status: DisposedITAT Hyderabad25 Feb 2026AY 2012-13

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2050 & 2079/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2012-13) Smt. Paran Jyothi Thota Vs. Asstt. Cit Hyderabad Circle 5(1) Pan:Ajqpt7772F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Advocate C. Anurag रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Sr. Dr सुिवधई की तधरीख/Date Of Hearing: 12/02/2026 घोर्णध की तधरीख/Pronouncement: 25/02/2026 आदेश/Order Per Manjunatha, G. A.M. These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 09/09/2025 & 25/09/2025, For The Assessment Year 2012-13. Page 1 Of 33

For Appellant: Advocate C. AnuragFor Respondent: Dr. Sachin Kumar, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 50C

acted irresponsibly and with negligence and, thus, there was an ex-facie lack of bona fide. It was held that the conduct of the legal representatives of the sole deceased evinced that they had acted with callousness. It was in that factual context, that the Hon'ble Apex court

Paranjyothi Thota, Hyderabad vs. ACIT, Circle-5(1), Hyderabad

In the result, appeal filed by the assessee in ITA

ITA 2050/HYD/2025[2012-13]Status: DisposedITAT Hyderabad25 Feb 2026AY 2012-13

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2050 & 2079/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2012-13) Smt. Paran Jyothi Thota Vs. Asstt. Cit Hyderabad Circle 5(1) Pan:Ajqpt7772F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Advocate C. Anurag रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Sr. Dr सुिवधई की तधरीख/Date Of Hearing: 12/02/2026 घोर्णध की तधरीख/Pronouncement: 25/02/2026 आदेश/Order Per Manjunatha, G. A.M. These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 09/09/2025 & 25/09/2025, For The Assessment Year 2012-13. Page 1 Of 33

For Appellant: Advocate C. AnuragFor Respondent: Dr. Sachin Kumar, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 50C

acted irresponsibly and with negligence and, thus, there was an ex-facie lack of bona fide. It was held that the conduct of the legal representatives of the sole deceased evinced that they had acted with callousness. It was in that factual context, that the Hon'ble Apex court

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

assessee vehemently submitted that the 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 ... proceedings. 9.3 At this juncture, it is apposite here to mention the relevant provisions of section 159 of the Act, which reads as follows:- “Legal representatives. 159. (1) Where a person dies, his legal representative shall be liable to pay any sum which the deceased would have been liable

G2K Trust, Trichy vs. ITO, Ward-2(1), Trichy

In the result, both the appeals filed by the assessee are dismissed

ITA 3114/CHNY/2025[2018-19]Status: DisposedITAT Chennai24 Feb 2026AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.3113 & 3114/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 & 2018-19 G2K Trust, Vs. The Income Tax Officer, No. 5, Abila Avenue, Santosh Garden, Ward 2(1), Kulumani Main Road, Woraiyur, Tiruchirappalli. Trichy 620 102. [Pan: Aactg4763G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. K. Abhirame, Advocate ""थ" की ओर से/Respondent By : Ms. T. Mythili, Jcit सुनवाई की तारीख/ Date Of Hearing : 02.02.2026 घोषणा की तारीख /Date Of Pronouncement : 24.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Dated 04.07.2025 & 15.07.2025 Passed By The Addl/Jcit(A), Panaji For The Assessment Years 2017-18 & 2018-19 Respectively.

For Appellant: Ms. K. Abhirame, AdvocateFor Respondent: Ms. T. Mythili, JCIT
Section 143(1)

Further, she drew our attention to the decision of the Hon’ble Supreme Court in the case of Pathapati Subba Reddy (died) by Legal Representatives and Others v. Special Deputy Collector (LA) reported in (2024) 12 SCC 336 and argued that it is necessary in the interest of justice with ... thus, the decision of the Hon’ble High Court of Bombay is not applicable. 20. In the case of Pathapati Subba Reddy (died) by Legal Representatives and Others v. Special Deputy Collector (LA) (supra), at para 18 of the order, the Hon’ble Supreme Court observed as under

G2K Trust, Trichy vs. ITO, Ward-2(1), Trichy

In the result, both the appeals filed by the assessee are dismissed

ITA 3113/CHNY/2025[2017-18]Status: DisposedITAT Chennai24 Feb 2026AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.3113 & 3114/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 & 2018-19 G2K Trust, Vs. The Income Tax Officer, No. 5, Abila Avenue, Santosh Garden, Ward 2(1), Kulumani Main Road, Woraiyur, Tiruchirappalli. Trichy 620 102. [Pan: Aactg4763G] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. K. Abhirame, Advocate ""थ" की ओर से/Respondent By : Ms. T. Mythili, Jcit सुनवाई की तारीख/ Date Of Hearing : 02.02.2026 घोषणा की तारीख /Date Of Pronouncement : 24.02.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against Separate Orders Dated 04.07.2025 & 15.07.2025 Passed By The Addl/Jcit(A), Panaji For The Assessment Years 2017-18 & 2018-19 Respectively.

For Appellant: Ms. K. Abhirame, AdvocateFor Respondent: Ms. T. Mythili, JCIT
Section 143(1)

Further, she drew our attention to the decision of the Hon’ble Supreme Court in the case of Pathapati Subba Reddy (died) by Legal Representatives and Others v. Special Deputy Collector (LA) reported in (2024) 12 SCC 336 and argued that it is necessary in the interest of justice with ... thus, the decision of the Hon’ble High Court of Bombay is not applicable. 20. In the case of Pathapati Subba Reddy (died) by Legal Representatives and Others v. Special Deputy Collector (LA) (supra), at para 18 of the order, the Hon’ble Supreme Court observed as under

Mohammad Umar Abdul Hasan Khan (Through Legal Heir Wife Haseena Bano), Boiser vs. Ward 1, Palghar

ITA 8815/MUM/2025[2020-21]Status: DisposedITAT Mumbai24 Feb 2026AY 2020-21

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH (Accountant Member)

For Appellant: Shri Kirit ShethFor Respondent: Shri Bhagirath Ramawat
Section 144Section 144BSection 147Section 148Section 148ASection 159

also does not appeal to us in the facts of the present case. Admittedly, no notices were issued to the legal representatives. The notices were issued to the dead person, and consequently, the legal representatives cannot be said to know about such notices. In such circumstances, the impugned notices ... impugned order made based thereon and same binds the legal representatives. 10. In Devendra (supra.), Gourang Anil Wakade (supra.), and Sumit Balkrishna Gupta (supra.), the Coordinate Benches of this Court have consistently held that notices to a dead person or orders against a dead person are null and void. Following

Vinod Yadav, Patna vs. ITO, Ward- 6 (3), Patna

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

ITA 398/PAT/2025[2014-15]Status: DisposedITAT Patna23 Feb 2026AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

For Appellant: Shri Mahendra Chowdhary, ARFor Respondent: Shri Ashwani Kr. Singal, DR
Section 133(6)Section 147Section 148Section 2(47)(ii)Section 50CSection 53A

Mahabir Prasad who is said to have died on 16.2.2012. The prayer in the JA is to allow substitution of the three heirs and legal representatives mentioned in paragraph 1 of the IA. In the facts of the case, the prayer for substitution is allowed. Let the three heirs

Hari Narayan Gupta (HUF), Patna vs. ITO, Ward- 6 (5), Patna

In the result, the appeal of the assessee is allowed

ITA 384/PAT/2024[2011-12]Status: DisposedITAT Patna23 Feb 2026AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

For Appellant: S/Shri A.K. Rastogi &For Respondent: Shri Ashwani Kr. Singal, DR
Section 133Section 148Section 2(47)(v)Section 50CSection 53A

Mahabir Prasad who is said to have died on 16.2.2012. The prayer in the IA is to allow substitution of the three heirs and legal representatives mentioned in paragraph 1 of the IA. In the facts of the case, the prayer for substitution is allowed. Let the three heirs

Thamburaj Bernet Mary Jayaseeli, Tiruchirappalli vs. ITO, Ward2(1), Chennai, Tiruchirappalli

In the result, appeal filed by the assessee is allowed

ITA 3422/CHNY/2025[2019-20]Status: DisposedITAT Chennai11 Feb 2026AY 2019-20

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.R. Santhanu, CAFor Respondent: Mr.Kumar Chandan, JCIT
Section 148

Statute. Nothing has been placed before this Court by the Revenue to show that there is a statutory obligation on the part of the legal representatives of the deceased assessee to immediately intimate the death of the assessee or take steps to cancel the PAN registration. 18. In such circumstances ... legal heirs of the deceased and beyond that date, it could not have proceeded in the matter even by issuing notice to the legal representatives of the assessee. The decision in Vipin Walia (supra) fully supports the case of the petitioner herein. 22. The decision in the case of Vipin

Mrs. Jeanette Dsouza Legal Representative of Late Shri. Vinod Dsouza), Mangalore vs. Income Tax Officer, Ward-1(1), Mangalore

In the result, with above direction to the learned assessing officer, the ground No

ITA 2348/BANG/2025[2016-17]Status: DisposedITAT Bangalore10 Feb 2026AY 2016-17

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubeyassessment Year : 2016-17 Mrs. Jeanette Dsouza, Lr Of Late Shri Vinod Dsouza, Flat No. San F 10, The Income Tax Officer, Holy Family Apartments, Ward – 1(1), Vs. Lalbagh, Mangalore, Mangalore. Karnataka – 575 003. Pan: Adhpd4076H Appellant Respondent

For Appellant: Shri Prasanna Shenoy, CA
Section 139Section 142Section 144Section 144BSection 147Section 148Section 148ASection 149Section 159Section 55

Date of Pronouncement : 10-02-2026 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. Caption appeal is filed by Mrs. Jeanette D'Souza being legal representative of late Sri Vinod D'Souza (the assessee/appellant) for assessment year 2016 – 17 against the appellate order passed by National faceless appeal Centre, Delhi

Late Adireddy Rama Reddy L/R by T N Jayalakshmi, Bangalore vs. Income Tax Officer, Ward-7(2)(1), Bangalore

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

ITA 2042/BANG/2025[2017-18]Status: DisposedITAT Bangalore10 Feb 2026AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri Avinash Mallya, AdvocateFor Respondent: Shri K. Saravanan, Addl. CIT – DR
Section 142(1)Section 143(2)Section 143(3)Section 234ASection 54F

dead person. We are of the view that the AO could not initiate any proceedings on the dead person without impleading the legal representatives. The following judgments are relied on by the assessee in support of their case that the assessment made on the dead person is liable