← 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

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

Section 159 of the Act provides the machinery for assessment of income of a deceased person providing for continuing proceedings against the legal 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 ... assessees expires during the pendency of proceedings and provides for the proceedings undertaken till then to be deemed to have been undertaken on the legal representative and to be continued thereafter on the legal representative from the stage at which it stood on the death of the assessee. The relevant

Ncr Global Solutions Limited, Ireland vs. Deputy Commissioner of Income-Tax, Circle 2(2)(2), International Tax, New Delhi

In the result, the grounds are sustained and the appeal filed by the Assessee is allowed

ITA 3230/DEL/2023[2021-22]Status: DisposedITAT Delhi26 Jul 2024AY 2021-22

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2021-22 Ncr Global Solutions Limited, Vs Dcit, Lakeview Drive, Circle 2(2)(2), Airside Business Park, International Taxation, Swords, Co. Dublin, K67 N2N9, New Delhi. Ireland. Pan: Aadcn5762E (Appellant) (Respondent) Assessee By : Shri Nageshwar Rao & Ms Viyushti Rawat, Advocate Revenue By : Shri Vizay B. Vasanta, Cit-Dr Date Of Hearing : 25.07.2024 Date Of Pronouncement : 26.07.2024 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 09.08.2023 Of The Dispute Resolution Panel-2, New Delhi (Hereinafter Referred To As ‘The Ld. Drp’) In Objection No.220 Dated 20.01.2023 Arising Out Of The Objection Before It Against The Order Passed U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), By The Dcit, Circle International Taxation 2(2)(2), New Delhi (Hereinafter Referred To As The Ld. Ao).

For Appellant: Shri Nageshwar Rao &For Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 142(1)Section 143(3)

this Agreement, the relationship of the Parties is and shall remain that of independent contractors. Distributor shall not be considered, an agent or legal representative of NCR for any purpose, and neither Distributor nor any director, officer, agent, or employee of Distributor shall be, or be considered, an agent