“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

Estate of Vandravan P Shah, Mumbai vs. Assistant Comissioner of Income Tax, Circle 19(3), Mumbai

In the result all the three captioned appeals are dismissed

ITA 5401/MUM/2024[2011-12]Status: DisposedITAT Mumbai23 Dec 2025AY 2011-12

Bench: Sandeep Gosain () & Shri Om Prakash Kant ()

For Respondent: Ms. Shivani Shah

Section 147Section 148Section 35A

assessee through legal on 20.12.2018 in the name of the deceased assessee through legal on 20.12.2018 in the name of the deceased assessee through legal representative, retaining the PAN o representative, retaining the PAN of the deceased. f the deceased. The Assessing Officer declined the deduction u/s 35AC ... completed in the name of Estate of Vandravan P Shah Estate of Vandravan P Shah ITA No. 5401, 5402 & 5403/MUM/2024 assessee, albeit through a legal representative, are legally assessee, albeit through a legal representative, are legally assessee, albeit through a legal representative, are legally sustainable. 8.1 According to the learned

Nikhil Jain Legal Heir of Late Smt. Beena Jain, Delhi vs. Income Tax Officer, Civic Centre

Appeal is allowed

ITA 4001/DEL/2025[2017-18]Status: DisposedITAT Delhi23 Dec 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Sh. Nikhil Jain, Legal Heir Of Vs. Income Tax Officer, Late Smt. Beena Jain, Ward-29(4), H-41, Green Park Extn., Delhi New Delhi Pan: Aagpj1088H (Appellant) (Respondent) Assessee By Sh. Vijay Jindal, Ca Department By Sh. Mahesh Kumar, Cit(Dr)

Section 143(3)

death only. Faced with this situation, learned CIT(DR) representing Revenue vehemently argues that it was very much incumbent for the deceased assessee’s legal representative(s) to bring her death to the notice of the Assessing Officer. 4. We find that this instant issue is no more res integra

Vasavi Club, Hyderabad vs. Income Tax Officer, Ward-11(1), Hyderabad

In the result, the appeal of the assessee is dismissed

ITA 994/HYD/2025[2018-19]Status: DisposedITAT Hyderabad19 Dec 2025AY 2018-19

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 115TSection 142(1)Section 143(1)Section 143(2)Section 144Section 249(2)Section 249(3)

caution. The statutory provisions mandate that applications for condonation of delay and applications belatedly filed beyond the prescribed period of limitation for bringing the legal representatives on record, should be rejected unless sufficient cause is shown for condonation of delay. The larger benches as well as equi- benches of this

Malireddi Srinath, Hyderabad vs. ITO, Ward-2(1), Hdyerabad, Hyderabad

In the result, the appeal of the assessee is dismissed

ITA 1721/HYD/2025[2015-16]Status: DisposedITAT Hyderabad19 Dec 2025AY 2015-16

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 142(1)Section 144Section 144BSection 147Section 148Section 249(2)Section 249(3)Section 69A

Indira Bai Jindal, Khargone vs. Income Tax Officer, NFAC

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

ITA 134/IND/2025[2013-14]Status: DisposedITAT Indore17 Dec 2025AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: None (Written request)For Respondent: Shri Ashish Porwal, Sr. DR

Section 142(1)Section 144BSection 147Section 148Section 271(1)(c)Section 271F

Indira Bai Jindal vs. ITO A.Y. 2013-14 3. The Assessee was passed away during the assessment proceedings and response was made by legal representative even then the Assessment proceedings was continued in the name of deceased assessee and Order was also made in the name of deceased person which

Late Ramesh Mohanlal Jain (Through Legal Heir Mrs. Bhavna Ramesh Jain), Mumbai vs. Income Tax Officer, Piramal Chambers, Mumbai

Appeal of the assessee are allowed

ITA 518/MUM/2025[2017-18]Status: DisposedITAT Mumbai17 Dec 2025AY 2017-18

Bench: Shri Amit Shukla, Jm & Shri Arun Khodpia, Am

Section 144Section 234ASection 234BSection 271Section 271ASection 271FSection 69A

after having knowledge of the demise of the said person/ assessee, the impugned notice issued and order made based thereon, could not bind the legal representatives, thus liable to quashed and set-aside. It is further explained through the order in the case of Neena Jatin Jain vs. ITO (supra

Late Shri Ranjitsinh Bhawansinh Vaghela Thru L/H Bharatsinh R. Vaghela, Gandhinagar vs. The Income Tax Officer, Ward-3, Gandhinagar

ITA 827/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad16 Dec 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Parimalsinh B. Parmar, ARFor Respondent: Shri B. P. Srivastava, Sr. DR

Section 54BSection 54F

section Late Shri Ranjitsinh Bhawansih Vaghela (L/h. Through Bharatsinh R. Vaghela) vs. ITO Asst.Year –2012-13 - 5– 159(1) and (3), holding that the legal representative is treated as an assessee in law and is obligated to file return in the capacity of legal representative. While passing the order, ITAT ... ITAT made the following observations: “When the assessee expired in the course of assessment proceedings, and the Assessing Officer had no complete information regarding legal representatives, the passing of the order in the name of the deceased is only an irregularity. The matter must be restored to the Assessing Officer

Late Mr. Naseem Ahmad, Delhi vs. Commissioner of Income Tax(Appeals), Delhi

Appeal is allowed

ITA 3992/DEL/2025[2009-10]Status: DisposedITAT Delhi10 Dec 2025AY 2009-10

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Dr. G. S. Grewal, CA, Sh. Jaspal SinghFor Respondent: Sh. Gouranga Chandra Das, Sr. DR

Section 144Section 148

conclude that the impugned reopening itself is not sustainable in law. The same stand quashed in very terms. 4. This assessee’s/his legal representative’s appeal is allowed. Order Pronounced in the Open Court on 10/12/2025. (Manish Agarwal) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 10/12/2025 *Subodh Kumar

Kannaki, Coimbatore vs. ACIT, Coimbatore

In the result, the appeal is treated as partly allowed

ITA 1972/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Dec 2025AY 2016-17

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita Nos.: 1972 & 1970/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17 & 2017-18

For Appellant: Shri S. Ramachandran, CAFor Respondent: Ms. R. Anitha, Addl. CIT

Section 250Section 270ASection 54E

days in filing these appeals. The 2. assessee has filed a petition for condonation of delay and also a supporting affidavit of the legal representative, aged 84 years stating therein the reasons for belated filing of these appeals. The reasons stated for delay in filing these appeals are as follows ... Technically, I humbly submit, that there is no delay in filing the appeal, since the appeal is filed within the tine, I as the Legal Representative came to know of the Order. ITA Nos.1970 & 1972/Chny/2025 :- 3 -: 3. On perusal of the reasons stated in the affidavit

Kannaki, Coimbatore vs. ACIT, Coimbatore

In the result, the appeal is treated as partly allowed

ITA 1970/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Dec 2025AY 2017-18

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita Nos.: 1972 & 1970/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17 & 2017-18

For Appellant: Shri S. Ramachandran, CAFor Respondent: Ms. R. Anitha, Addl. CIT

Section 250Section 270ASection 54E

Madan Lal Bhaskar, Faridabad vs. ITO Ward 1(3), Faridabad

The appeal of the assessee is allowed

ITA 4416/DEL/2025[2016-17]Status: DisposedITAT Delhi09 Dec 2025AY 2016-17

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.4416/Del/2025 िनधा"रणवष"/Assessment Year: 2016-17 बनाम Madan Lal Bhaskar, Income Tax Officer, Jeevan Nagar, Sikka Enterprises, Vs. Ward 1(3), Faridabad, Haryana. Faridabad. Pan No.Aejpb6367A अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 221Section 250

served on the email ID mentioned in Form 35 i.e., hem1408lata@gmail.com and as a result, no effective communication reached the assessee or his legal representatives. Further, no physical notices have been served upon the assessee. This led to the proceedings being concluded ex parte without any opportunity of being heard ... account source of which was not explained - Assessing Officer thus issued a notice to asseessee under section 148 seeking to reopen assessment - Petitioner i.e. legal representative of assessee filed instant petition challenging validity of said notice by contending that it was issued subsequent to death of assessee and, thus, statutory

Harjivanbhai Makanbhai Barasara, Morbi vs. ITO, Ward-1, Morbi

In the result, both the appeals of the assessee are allowed for statistical

ITA 697/RJT/2025[2018-19]Status: DisposedITAT Rajkot08 Dec 2025AY 2018-19

Bench: Dr. Arjun Lal Saini

For Appellant: Shri Darshit Ranpara, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 147Section 271A

ATSC AT sf AAP SAAS, ATTIC | IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL

Dasari Sai Annapurna L/R of Late Dasari Gopi Krishna Reddy, Vijayawada vs. The Assistant Commissioner of Income Tax, Central Circle-2(1), Vijayawada

In the result, the appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 583/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2015-16

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.583/Viz/2025 (िनधा"रण वष"/Assessment Year:2015-16) Dasari Sai Annapurna Vs. Assistant Commissioner L/R Of Late Dasari Gopi Of Income Tax, Krishna Reddy, Central Circle-2(1), Vijayawada. Vijayawada. Pan: Aeipd0990C (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri Mv Prasad, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 27/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 08/07/2025, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 R.W.S 144 R.W.S 144B Of The Income-Tax Act, 1961 (For Short, “Act”), Dated 28/03/2022, For The Assessment Year 2015-16. The 2 Dasai Sai Annapurna L/R Of Late Dasari Gopi Krishna Reddy Vs. Acit

For Appellant: Shri MV Prasad, CAFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 143(2)Section 147Section 148Section 45Section 54F

demise of assessee had issued reassessment notice in the name of the deceased assessee, then the impugned notices and orders cannot not bind the legal representatives and were to be quashed and set aside. The Ld. AR had further relied upon the order of the ITAT, Mumbai Bench ... principle of law, no order can be passed against a dead person, and any proceedings regarding the deceased assessee shall be continued against the legal representatives from the stage at which it stood on the date of the death of the deceased. Our aforesaid view is supported by section

Late Smt. Premo Through Her Son Dharambir Singh, Panipat vs. Income Tax Officer, Ward- 3, Panipat

Appeal is allowed for statistical purposes

ITA 3518/DEL/2025[2010-11]Status: DisposedITAT Delhi02 Dec 2025AY 2010-11

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Sh. Amit Kaushik, AdvFor Respondent: Ms. Ankush Kalra, Sr. DR

Section 147Section 159

Hearing: 02.12.2025 Date of Pronouncement: 02.12.2025 ORDER Per Satbeer Singh Godara, Judicial Member: The appellant herein Sh. Dharambir Singh; claiming himself to be the legal representative of the deceased assessee Smt. Premo, has filed appeal for Assessment Year 2010-11, arises against the CIT(A)/NFAC, Delhi’s DIN & order ... course of hearing that there arises the first and foremost issue of the appellant’s locus standi to institute his instant appeal as the legal representative of the 2 Late Smt. Premo through her son Dharambir Singh deceased assessee Smt. Premo who is stated to be left for her heavenly

Deep Sudhirbhai Sheth (Legal Heir of Sudhir Himmatlal Sheth), Ahmedabad vs. ITO, Ward 3(2)(1), Ahmedabad

In the result the appeal of the assessee is allowed

ITA 1706/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad28 Nov 2025AY 2016-17

Bench: S/Shri Sanjay Garg & Makarand V. Mahadeokarasstt. Year: 2016-17 Deep Sudhirbhai Sheth (Legal Heirs Ito, Ward-3(2)(1) Of Sudhir Himmatlal Sheth) Vs. Ahmedabad. Prop. Subhlaxmi Jewellers 3, Khodiyar Shopping Centre Nr.Ishanpur Bus Stand Ishanpur, Ahmedabad. Pan : Ainps 3786 Q (Applicant) (Respondent) Assessee By : Shri Chetan Agarwal, Ar Revenue By : Shri Nitin Vishnu Kulkarnai, Sr. Dr सुनवाई की तारीख/Date Of Hearing : 10/11/2025 घोषणा की तारीख /Date Of Pronouncement: 28/11/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri Nitin Vishnu Kulkarnai, Sr. DR

Section 142(1)Section 143(2)Section 144Section 147Section 148

heir had never intimated the fact of the 5 assessee’s demise to the Department, nor was any request made for substitution of the legal representative in the Department’s records. The learned DR further submitted that the legal heir had also failed to file the last return of income ... Delhi HC), have consistently held that reassessment cannot be initiated against a dead person and that section 159 mandates issuance of notice to the legal representative alone. It is further settled that section 292B cannot cure this substantive defect, nor can any alleged failure on the part of the legal

ITO-19(1)(1), Mumbai vs. Ashwinkumar Krishnala Thanawala, Mumbai

In the result, appeal filed by the Revenue Department stands dismissed

ITA 5444/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Nov 2025AY 2015-16

Bench: Shri Narender Kumar Choudhryassessment Year: 2015-16

For Appellant: NoneFor Respondent: Shri Pushkaraj Bhangepateil, Ld. Sr. D.R

Section 143Section 143(2)Section 143(3)Section 250Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2015

Asha Agarwal L/H of Late Arun Agarwal, Kolkata vs. D.C.I.T./ A.C.I.T. - 46, Kolkata

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 1770/KOL/2025[2017-2018]Status: DisposedITAT Kolkata21 Nov 2025AY 2017-2018

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1770/Kol/2025 Assessment Year: 2017-2018 Asha Agarwal,……….……………..…………..…Appellant (Legal Heir Of Late Arun Agarwal), 2/8B, Sarat Bose Road, Classica Apartment, Flat No. 6B, Kolkata-700020, W.B. [Pan:Acepa2928D] -Vs.- Dcit/Acit-46, Kolkata,………………....…..Respondent 3, Government Place West, Kolkata-700001 Appearances By: Shri Manish Tiwari, Fca, Appeared On Behalf Of The Assessee N O N E, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 08, 2025 Date Of Pronouncing The Order: November 21, 2025 O R D E R

Section 144BSection 147

resultantly it was unnoticed and unattended. When she came to know about the order passed by the ld. CIT(Appeals), she changed the legal representative and approached another new tax consultant to prefer an appeal, due to that there was a delay of 66 days in filing the appeal before

Seikh Kamaluddin, Paschim Midnapur vs. ITO, Ward 38(2), Midnapur

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 1374/KOL/2025[2017-2018]Status: DisposedITAT Kolkata21 Nov 2025AY 2017-2018

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1374/Kol/2025 Assessment Year: 2017-2018 Seikh Kamaluddin,………………….……...……Appellant Nekarbag Tatarpur, Chandrakona, Paschim Midnapure-721242, West Bengal [Pan:Btwpk5866J] -Vs.- Income Tax Officer,…………………………..…..Respondent Ward-38(2), Midnapur, Amaravati, 1St Floor, Keranitola, Raja N.L. Khan Road, Paschim Medinipur-721101, West Bengal Appearances By: Shri Promit Majumdar, Advocate, Appeared On Behalf Of The Assessee Shri Sanjib Kumar Paul, Addl. Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: November 19, 2025 Date Of Pronouncing The Order: November 21, 2025 O R D E R

Section 143Section 144

failed to inform of such order. When he came to know about the order passed by the ld. Addl./JCIT(Appeals), he changed the legal representative due to the inefficiency and approached another ld. A.R. to prefer an appeal, due to that there was a delay of 330 days

Swiss Re Asia Pte Ltd, Singapore vs. Deputy Commissioner of Income Tax, (International Taxation) Circle - 4(2)(2), Mumbai

In the result, we hold that the assessee does not have any permanent establishment in India, whether as fixed place

ITA 4092/MUM/2023[2021-22]Status: DisposedITAT Mumbai20 Nov 2025AY 2021-22

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 144CSection 9(1)(i)

cedent, in the case of fresh reinsurance business. There is nothing to show that SRIB or SRGBS act as brokers, agents or legal representatives of the assessee in relation to Indian cedents. To the contrary, the material on record confirms that SRIB and SRGBS are independent service providers which

Swiss Re Asia Pte Ltd, Singapore vs. Deputy Commissioner of Income Tax, (International Taxation) Circle - 4(2)(2), Mumbai

In the result, we hold that the assessee does not have

ITA 3178/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Nov 2025AY 2020-21

Section 144CSection 9(1)(i)