“ legal representative ”

118 Taxmann.com 46 · 2020 · High Court

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

Chandreshbhai Jayantibhai Patel v. ITO

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.

101 Taxmann.com 362 · 2019 · High Court

CIT v. Amarchand N. Shroff

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.

48 ITR 59 · 1963 · Supreme Court

202 ITR 932, CIT v. Durgawati

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.

31 ITR 603 · 1957 · High Court

219 ITR 737 · 1996 · Supreme Court

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

Rajender Kumar Sehgal v. ITO

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.

260 Taxmann 412 · 2019 · High Court

ITO Ward 1(3)(7), Surat v. Durlabhbhai Kanubhai Rajpara

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.

114 Taxmann.com 482 · 2020 · Supreme Court

ITA 12/RJT/2022[2011-2012]Status: DisposedITAT Rajkot22 Mar 2023AY 2011-2012

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

Shri Chetankumar Pragjibhai Rabadiya, Morbi vs. ITO Ward 1, Morbi

In the result, the appeal of the assessee is dismissed as un- admitted

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year :2011-12 Shri Chetankumar Pragjibhai Vs. Ito, Ward-1 Rabadiya Morbi. 115-Umiya Plot Vistar A/P : S. Sanala, Morbi. Pan : Alupr 8308 P अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee By : None Revenue By : Shri B.D. Gupta, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 13/03/2023 घोषणा क" तार"ख /Date Of Pronouncement: 22/03/2023 आदेश/O R D E R Per Annapurna Guptapresent Appeal Has Been Filed By The Assessee Against Order Passed By The Ld. Commissioner Of Income-Tax(Appeals)-3, Rajkot [Hereinafter Referred To As “Ld.Cit(A)Under Section 250(6) Of The Income Tax Act, 1961 ("The Act" For Short) Dated 29.11.2019 Pertaining To The Asst.Year 2011-12. 2. At The Time Of Hearing None Came Present On Behalf Of The Assessee Despite Service Of Notice Nor Any Application Seeking Adjournment Was Filed Before Us. Even In The Past When The Appeal Was Listed For Hearing On Four Occasions, Twice An Application Seeking Adjournment Was Filed On Behalf Of The Assessee By His 2

For Appellant: NoneFor Respondent: Shri B.D. Gupta, Sr.DR

Section 143(3)Section 250Section 250(6)

appeal was listed for hearing on four occasions, twice an application seeking adjournment was filed on behalf of the assessee by his 2 alleged legal representatives though there is no power of attorney on record, granted by the assessee in favour of any authorized person to represent his case

Shashikant Chhotubhai Tania, L/H of Hemendra Shashikant Tania, Surat vs. Income Tax Officer, Ward 1(2)(4), Surat

In the result, this appeal of assessee is allowed

ITA 42/SRT/2023[2011-12]Status: DisposedITAT Surat22 Mar 2023AY 2011-12

Bench: Shri Pawan Singh(Physical Hearing) Shashikant Chhotubhai Tania, I.T.O., L/H-Hemendra Shashikant Tania, Ward 1(2)(4), Vs. 8/652A, Bharwad Falia, Navsari Surat. Bazar, Surat. Pan No. Aajpt 9963 G Appellant/ Assessee Respondent/ Revenue

Section 142(1)Section 144Section 148Section 254(1)Section 271(1)(b)

assessee also submitted that the penalty was levied without considering the reply filed on 08/01/2019 and copy was personally handed over on 09/01/2019. The legal representative (LR) of the assessee further stated that they were totally unware about the business carried out by the assessee nor they found any material

Ab Sciex Pte Ltd, Singapore vs. ACIT, Circle Int Tax 1(1)(1), New Delhi

In the results, appeals filed by the assessee are allowed

ITA 410/DEL/2023[2020-21]Status: DisposedITAT Delhi17 Mar 2023AY 2020-21

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Ussa No. 89 To 93/Del/2023 (In Ita Nos. 406 To 410/Del/2023) Asstt. Years: 2013-14 To 2016-17, 2020-21 Ab Sciex Pte Ltd, Vs. Acit, Block 334, 46, Marsiling Central Circle- Industries Estate 30406, International Taxation- Singapore 1(1)(1), New Delhi (Appellant) (Respondent) Pan No. Aanca1192P

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Anshuman Pattnaik, CIT(DR)

ITA 409/DEL/2023[2016-17]Status: DisposedITAT Delhi17 Mar 2023AY 2016-17

further clarified from Clause 11.1 which provides that DHR India shall at all times act only as an independent contractor, and never as a legal representative of the assessee. It further provides that nothing in this agreement shall be construed to give either party the power to direct or control

Ab Sciex Pte Ltd, Singapore vs. ACIT Circle Int Tax 1(1)(1), New Delhi

In the results, appeals filed by the assessee are allowed

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Anshuman Pattnaik, CIT(DR)

ITA 408/DEL/2023[2015-16]Status: DisposedITAT Delhi17 Mar 2023AY 2015-16

Ab Sciex Pte Ltd, Singapore vs. ACIT Circle Int Tax 1(1)(1), New Delhi

In the results, appeals filed by the assessee are allowed

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Anshuman Pattnaik, CIT(DR)

ITA 407/DEL/2023[2014-15]Status: DisposedITAT Delhi17 Mar 2023AY 2014-15

Ab Sciex Pte Ltd, Singapore vs. ACIT Circle Int Tax 1(1)(1), New Delhi

In the results, appeals filed by the assessee are allowed

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Anshuman Pattnaik, CIT(DR)

ITA 406/DEL/2023[2013-14]Status: DisposedITAT Delhi17 Mar 2023AY 2013-14

Ab Sciex Pte Ltd, Singapore vs. ACIT Circle Int Tax 1(1)(1), New Delhi

In the results, appeals filed by the assessee are allowed

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Anshuman Pattnaik, CIT(DR)

ITA 3952/DEL/2019[2013-14]Status: DisposedITAT Delhi23 Feb 2023AY 2013-14

ACIT, Circle-64(1), New Delhi vs. Gurnihal Singh Pirzada, Chandigarh

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaita No. 3947/Del/2019, A.Y. 2008-09 Ita No.3952/Del/2019, A.Y. 2013-14

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

regard to examining the fact of non-service of notice u/s 143(2) of the Act against nine out of the ten legal representatives of the deceased assessee and those circumstances, Hon’ble Supreme Court had considered it to be a mere irregularity which does not vitiate the reassessment

ACIT, Circle-64(1), New Delhi vs. Gurnihal Singh Pirzada, Chandigarh

ITA 3947/DEL/2019[2008-09]Status: DisposedITAT Delhi23 Feb 2023AY 2008-09

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaita No. 3947/Del/2019, A.Y. 2008-09 Ita No.3952/Del/2019, A.Y. 2013-14

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

Salochna Devi L/H of Rakesh Koshik, Delhi vs. ITO Ward--37(1), New Delhi

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

ITA 8593/DEL/2019[2011-12]Status: DisposedITAT Delhi14 Feb 2023AY 2011-12

Bench: Shri Kul Bharat[Assessment Year : 2011-12] Salochna Devi, Vs Ito, L/H Of Rakesh Koshik, Ward-37(1), B-7/209, First Floor, Sector-4, New Delhi. Rohini, Delhi-110085. Pan-Bbrpk1918C Appellant Respondent Appellant By Shri N.S.Bhatnagar, Adv. Respondent By Ms. Maimun Alam, Sr.Dr Date Of Hearing 02.02.2023 Date Of Pronouncement 14.02.2023

Section 133Section 142Section 147Section 159

placed reliance on the provision of section 159 of the Act and submitted that the proceedings would be deemed to be taken against the legal representative. 8. In re-joinder, Ld. Counsel for the assessee submitted that before proceedings against the legal representative, the AO was required to give ... total taxable income was determined that Rs. 23,09,100/-. Since, the appellant expired during the course of proceedings, they were continued against the legal representative Smt. Sulochna Devi (his wife). This is in conformity with the provisions of section 159(2)(a) of the Act. 4.3. The appellant

Assistant Commissioner of Income Tax, Central Circle - 4, Surat vs. Shri Amatlal Devchandbhai Patel, Surat

In the result, the grounds of appeal raised by the revenue is dismissed

ITA 218/SRT/2022[2011-12]Status: DisposedITAT Surat30 Jan 2023AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainia.C.I.T., Late Amratlal Devchandbhai Patel, Central Circle-4, Through L/H-Jignesh Amritlal Patel, Vs. Surat. 8, Pratistha Park, Sarelawadi, Ghod Dod Road, Surat. Pan No. Abrpp 3569 R Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 254(1)Section 269TSection 271ESection 27ISection 292B

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI

ITO, Ward-2(3)(7), Surat vs. Anshuman Ramdayalji Kumawat, Surat

In the result the ground No

ITA 22/SRT/2020[2009-10]Status: DisposedITAT Surat13 Jan 2023AY 2009-10

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar

ITA 21/SRT/2020[2008-09]Status: DisposedITAT Surat13 Jan 2023AY 2008-09

material proposed to be relied upon, to the assessee invalidates the assessment proceedings. The Hon'ble Gujarat High Court in the case of Legal Representatives of late Laxmanbhai S Patel (327 ITR 290) also emphasizes the same ratio. Furnishing of copies of material collected

ITO, Ward-2(3)(7), Surat vs. Anshuman Ramdayalji Kumawat, Surat

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar

ITA 16/SRT/2020[2009-10]Status: DisposedITAT Surat13 Jan 2023AY 2009-10

ITO, Ward 2(3)(8), Surat vs. Mukesh Mahavirprasad Sen, Surat

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar

ITA 15/SRT/2020[2008-09]Status: DisposedITAT Surat13 Jan 2023AY 2008-09

ITO, Ward 2(3)(8), Surat vs. Mukesh Mahavirprasad Sen, Surat

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar

ITA 87/SRT/2017[2007-08]Status: DisposedITAT Surat13 Jan 2023AY 2007-08

Income Tax Officer, Ward 2(3)(8), Surat vs. Shri Rajesh Kumar Pamecha, Ajmer

In the result the ground No

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rohit Vijayvargiya, CAFor Respondent: Shri Ashok B. Koli, CIT(DR) with Shri Vinod Kumar