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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

Om Prakash, Delhi vs. ITO Ward 2 (3), Noida

Appeal is dismissed as premature at this stage in above terms subject to all just exceptions

ITA 8824/DEL/2025[2012-13]Status: DisposedITAT Delhi27 Jan 2026AY 2012-13

Bench: Sh. Satbeer Singh Godaraita No. 8824/Del/2025 : Asstt. Year: 2012-13 Om Prakash(Deceased), Vs Income Tax Officer, X-3199A, Gali No. 2, Raghbar Pura Ward-2(3), No. 2, Gandhi Nagar, Noida, Delhi-110031 Uttar Pradesh-201307 (Appellant) (Respondent) Pan No. Aqapp8677N Assessee By: Sh. Amar Nath, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 27.01.2026 Date Of Pronouncement: 27.01.2026 Order This Assessee’S Appeal For Assessment Year 2012-13 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1075543446(1) Dated 08.04.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Amar Nath, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 147Section 159Section 2(11)Section 2(29)

emerges at the outset that the appellate before us Sh. Ram Kumar Tomar claims himself as the legal representative of the deceased assessee Sh. Om Prakash, who is stated to have left for his heavenly abode on 28.06.2024 (Page 14 in paper 2 Om Prakash book). My attention is invited ... section 2(29) of the Act read with section 2(11) of the Code of Civil Procedure defining such a “legal representative” in very terms. There is further no material on record that the appellate herein has been proceeded against the department under section