“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

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

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

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

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

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

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

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

Madan Lal Bapna, Gurgaon vs. ITO Ward 3(5), Jaipur

12. As a result, ITA No

ITA 730/JPR/2025[2011-12]Status: DisposedITAT Jaipur31 Jul 2025AY 2011-12

For Appellant: Sh Prateek Jain, C.A. &For Respondent: Sh. Gautam Singh Chaudhary, JCIT

Section 144Section 147Section 148Section 250Section 271(1)(c)

same arise out of the same facts, and have been simultaneously argued. Forms- 36 by Vinod Kumar Bapna, who claims to be legal representative of assessee Madan Lal Bapna. 2. ITA No. 730/JPR/2025.- Present appeal has been filed by the appellant challenging order dated 17.03.2025, passed by Learned ... observing that the appellant had failed to justify the delay in filing thereof. 3. Arguments heard. File perused. 4. Ld. AR for the appellant, legal representative of Madan Lal Bapna, assessee has submitted that the appellant was not aware of the issuance of notice

Late Abdul Rahiman Ibrahim Patait L/H Mujeeb Patait, Ratnagiri vs. Income Tax Officer, Ratnagiri

In the result, appeal of the assessee is allowed

ITA 1570/PUN/2025[2017-18]Status: DisposedITAT Pune31 Jul 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1570/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Late Abdul Rahiman Ibrahim V The Income Tax Officer, Patait Through Legal Heir S Ward-1, Ratnagiri. Mujeeb Abdul Patait, 318, Kanhe Mohala, Ap Kanhe, Tal Chiplun, Ratnagiri-415604. Pan: Adspp6791D Appellant/ Assessee Respondent / Revenue Assessee By None Revenue By Shri Arvind Renge – Addl.Cit(Dr) Date Of Hearing 28/07/2025 Date Of Pronouncement 31/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Mr.Mujeeb Patait As Legal Heir Of Late Abdul Rahiman Ibrahim Patait, Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 Dated 25.03.2025, Emanating From Order U/S.147 R.W.S 144 Of The Income

Section 142(1)Section 147Section 159Section 250

admittedly the assessment order has been passed in the name of deceased person. 5.1 Section 159 of the Act is reproduced here as under : “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 ... section 147) of the income of the deceased and for the purpose of levying any sum in the hands of the ITA No.1570/PUN/2025 [A] legal representative in accordance with the provisions of sub-section (1),— (a) any proceeding taken against the deceased before his death shall be deemed to have

Sharadamma L/R of Late Basave Gowda, Hassan vs. Income Tax Officer, Ward-1, Hassan

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

ITA 86/BANG/2025[2011-12]Status: DisposedITAT Bangalore31 Jul 2025AY 2011-12

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Smt. Suman Lunkar, CA

Section 147Section 148Section 68

view that further probe has to be done and thereafter the liability can be fastened.But unfortunately, even though the appeal was filed by the legal representative in time, she has no knowledge about the hearing notices sent by the Ld.CIT(A). 9. By considering the facts that

Sharadamma L/R of Late Basave Gowda, Hassan vs. Income Tax Officer, Ward-1, Hassan

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

ITA 85/BANG/2025[2010-11]Status: DisposedITAT Bangalore31 Jul 2025AY 2010-11

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Smt. Suman Lunkar, CA

Section 147Section 148Section 68

Sharadamma L/R of Late Basave Gowda, Hassan vs. Income Tax Officer, Ward-1, Hassan

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

ITA 84/BANG/2025[2009-10]Status: DisposedITAT Bangalore31 Jul 2025AY 2009-10

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Smt. Suman Lunkar, CA

Section 147Section 148Section 68

Usha Devi, Delhi vs. ITO Ward-51(1), Delhi

In the result, appeal of the assessee is allowed

ITA 3583/DEL/2025[2017-18]Status: DisposedITAT Delhi31 Jul 2025AY 2017-18

Bench: Shri Vikas Awasthyआअसं.3583/िद"ी/2025(िन.व. 2017-18) Usha Devi Through L/H Krishan Kumar, 53/39, Ramjas Road, Karol Bagh, Delhi 110005 ...... अपीलाथ"/Appellant Pan: Aagpd-7732-E बनाम Vs. Income Tax Officer, Ward 51(1), Civic Centre, ..... "ितवादी/Respondent Minto Road, Delhi 110002 अपीलाथ" "ारा/Appellant By : S/Shri Mukesh Kumar Jain & Atul Dhama, Chartered Accountants "ितवादी"ारा/Respondent By : Ms. Sudha Gupta, Sr.Dr सुनवाई क" ितिथ/ Date Of Hearing : 29/07/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 31/07/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [In Short ‘The Cit(A)’] Dated 31.03.2025, For Assessment Year 2017-18. 2. Shri Mukesh Jain, Appearing On Behalf Of The Assessee During The Course Of His Submissions Raised A Legal Ground That The Assessment Has Been Made In The Name Of A Dead Person.

For Appellant: S/Shri Mukesh Kumar Jain & Atul DhamaFor Respondent: Ms. Sudha Gupta, SR.DR

Section 147Section 148Section 148A

Savita Kapila vs. Asst. CIT 118 taxmann.com 46 (Delhi) held that there is no statutory provision under the Act which cast upon duty on legal representatives to intimate the factum of death of the assessee to the Department. Thus, where Assessing Officer issued notice

Usha Bhardwaj (Legal Representative of Ravinder Nath Bhardwaj), Noida vs. Income Tax Officer, Ward 5(3)(1), Gautam Budh Nagar, Noida

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

ITA 4567/DEL/2024[2012-13]Status: DisposedITAT Delhi31 Jul 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraita No.4567/Del./2024, A.Y. 2012-13 Usha Bhardwaj Income Tax Officer, (Legal Representative Of Ward 5(3)(1), Ravinder Nath Bhardwaj) Vs. Income Tax Office, C-117, Sector 72, Noida, Gautam Budh Nagar, Up Gautam Budh Nagar, Up Pan: Aaapb1085C (Appellant) (Respondent)

Section 144Section 148Section 154Section 250Section 54

SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.4567/Del./2024, A.Y. 2012-13 Usha Bhardwaj Income Tax Officer, (Legal Representative of Ward 5(3)(1), Ravinder Nath Bhardwaj) Vs. Income Tax Office, C-117, Sector 72, Noida, Gautam Budh Nagar, UP Gautam Budh Nagar

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

notice is issued in the name of a dead person being the original assessee, the same is defective. Even the subsequent participation of the legal representatives in the said proceeding before the Ld. AO would not have cured the initial defect of issuing the notice against the dead assessee. Reliance

Yogesh Hargovindbhai Joshi L/H of Bhavnaben Y. Joshi, Ahmedabad vs. The ITO, Ward-6(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 520/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad29 Jul 2025AY 2012-13

Bench: Dr. Brr Kumar, Vice- & Ms.Suchitra R. Kambleassessment Year : 2012-13 Yogesh Hargovindbhai Joshi Vs. The Ito, Ward-6(1)(1) L/H. Of Bhavnaben Y. Joshi Ahmedabad. 8, Manav Pursusharth Society Opp: Hirabhai Tower Uttamnagar, Maninagar Pan : Adupj 2208 C (Applicant) (Responent) : Shri Parin Shah, Ar Assessee By Revenue By : Shri Abhijit, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 08/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 29/07/2025 आदेश/O R D E R आदेश आदेश आदेश

For Respondent: Shri Abhijit, Sr.DR

Section 10(38)Section 129Section 139Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 250

issued notice under section 148 of the Act dated 30.3.2019. In response to the notice under section 148 of the Act dated 30.3.2019, the legal representative of the assessee, Shri Yogesh Hargovindbhai Joshi (husband) of the assessee i.e. late Bhavna Yeshbhai Joshi filed return of income on 9.4.2019. Further ... notice under section 129 of the Act was issued to the assessee on change of incumbent. The Legal representative (“L/R” for short) of the assessee filed objection against the issuance of notice under section 148 of the Act dated 30.3.2019. The objections of the assessee were disposed by a speaking

Late Babulall Manmall Dugar Through His Legal Representative Amrav B. Dugar, Ahmedabad vs. The ITO, Ward-1(2)(1), Ahmedabad

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

ITA 381/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad29 Jul 2025AY 2011-12

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyallate Babulall Manmall Dugar Income Tax Officer, Vs. Through His Legal Representative Ward 1(2)(1), Amrav B. Dugar, Ahmedabad 1, Sanjay Society Part-Ii, Shahibaug Road, Ahmedabad-04 [Pan :Aeapd 5581 P] (Appellant) .. (Respondent) Appellant By : Ms. Preyashi Tated, Ar Respondent By: Shri B.P. Makwana, Sr Dr Date Of Hearing 15.07.2025 Date Of Pronouncement 29.07.2025 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

For Appellant: Ms. Preyashi Tated, ARFor Respondent: Shri B.P. Makwana, Sr DR

Section 143(1)Section 145(3)Section 148Section 250

BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Late Babulall Manmall Dugar Income Tax Officer, Vs. through his legal representative Ward 1(2)(1), Amrav B. Dugar, Ahmedabad 1, Sanjay Society Part-II, Shahibaug Road, Ahmedabad-04 [PAN :AEAPD 5581 P] (Appellant) .. (Respondent) Appellant

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

502/108 CCH 0049 Del High Court) as under:- "In the absence of a statutory provision it is difficult to cast a duty upon the legal representatives to intimate the factum of death of an assessee to the income tax department." "Consequently, the legal heirs are under no statutory obligation ... under: "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 to take steps to cancel the PAN registration." 15. In view

The Anklav Mercantile Co-Op Credit Society Ltd., Anand vs. DCIT Circle 1(1)(1), Vadodara

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

ITA 685/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad28 Jul 2025AY 2022-23

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Preyashi Tated, ARFor Respondent: Shri Sher Singh, CIT DR

Section 142(1)Section 144Section 144BSection 249(2)Section 68Section 69Section 80PSection 80P(2)(d)

where it was held that a litigant cannot absolve themselves of responsibility by shifting the blame entirely on to their legal representative. Accordingly, the CIT(A) held that since no valid or bona fide explanation had been offered to justify the delay, he refused to condone the delay under section

Incometax Officer Ward-3(3)(1), 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

Veerappan Vs. ITO, reported in [2018] 102 CCH 118, wherein it was held that there is no statutory obligation on the part of the legal representative of the deceased assessee to immediately intimate the death of the assessee or take steps to cancel the PAN registration of the deceased ... wherein it was held that the proceedings are void, if issued in name of dead person and the legal representative is liable only to the extent of the estate of the deceased. The Ld. Counsel also relied upon various other case-laws in similar lines and pleaded to confirm