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“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

Late Muthumalainadar Krishnavel, Represented by 6 Legal Heirs, Tuticorin vs. PCIT-1, Madurai

The appeal stand allowed in terms of our above order

ITA 1018/CHNY/2024[2016-17]Status: DisposedITAT Chennai18 Nov 2024AY 2016-17

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1018/Chny/2024 (िनधा"रण वष" / Assessment Year: 2016-17) Smt. K.Indira, Pcit-1 Shri K.Muthuvel, Madurai. Shri Selvakumaran, Shri M.K.Balaji बनाम/ Shri K.Ragupathy, Shri K.Sudhakar Vs. All L/Hs Of Late Shri Muthumalainadar Krishnavel, 15, Melanavaladivillai, Arumuganeri, Tuticorin-628 202. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Bctpk-6952-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri S.Sridhar (Advocate)-Ld. Ar ""थ"कीओरसे/Respondent By : Shri R.Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 29-08-2024 घोषणाकीतारीख /Date Of Pronouncement : 18-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S.Sridhar (Advocate)-Ld. ARFor Respondent: Shri R.Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 147Section 263Section 56Section 56(2)(vii)

have been Rs.7500x67%=Rs.5025 per sq. ft. which was much less than the consideration actually paid. The remaining two legal heirs sought exclusion as legal representative of the assessee. 3.6 However, Ld. Pr. CIT rejected the aforesaid explanations / submissions and held that the fact that the property was related

Punamchand Parek Legal Heir Santhilabarek Lathabai, Coimbatore vs. DCIT, Central Circle 2, Coimbatore

In the result, the appeal filed by legal representative of the assessee is allowed

ITA 1419/CHNY/2024[2017-18]Status: DisposedITAT Chennai09 Oct 2024AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita No.1419/Chny/2024 (िनधा"रणवष" / Assessment Year: 2017-2018) Punamchand Parek Vs. The Deputy Commissioner Of Legal Heir Santhilabarek Lathabai Income Tax, G. Vijaychand Jhabakh, Central Circle 2, No.157, P.M. Swamy Colony, Coimbatore 5Th Street, Coimbatore 641 002. [Pan: Ajdpl 1383R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri G.V. Jhabak, Fca ""यथ" क" ओर से /Respondent By : Shri N.S. Phanidharan, Irs, Jcit. सुनवाई क" तार"ख/Date Of Hearing : 01.10.2024 घोषणा क" तार"ख /Date Of Pronouncement : 09.10.2024 आदेश / O R D E R Manu Kumar Giri ()

For Appellant: Shri G.V. Jhabak, FCAFor Respondent: Shri N.S. Phanidharan, IRS, JCIT
Section 133Section 133ASection 147Section 148Section 159Section 69

घोषणा क" तार"ख /Date of Pronouncement : 09.10.2024 आदेश / O R D E R MANU KUMAR GIRI (Judicial Member) The appeal filed by the legal representative of deceasedassessee is directed against the order of the Ld. Commissioner of Income Tax(Appeal) Chennai-20 [CIT(A)] dated 30.04.2024 for Assessment Years ... death of assessee. We also note that the revenue did not take any step u/s 159 of the Act to bring on record the legal representatives of the deceased assessee. 5. The Hon’ble High Court judgment in the case of Smt. MadhubenKantilal Patel