← 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

Late Yash Chowdhary, Gorakhpur vs. DCIT Central Circle -27, New Delhi

ITA 4026/DEL/2025[2017-18]Status: DisposedITAT Delhi20 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153ASection 159Section 2(11)Section 2(29)

next emerges with the able assistance coming from the Revenue side that the appellant herein Sh. Yashansh claims himself to be the legal representative of the assessee Late Sh. Yash Chowdhary, who is stated to have left for his heavenly abode. Faced with this situation, we note that there ... case may be, as per section 2(29) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908 defining such a “legal representative” in very terms. There is further no material on record that the appellant herein has been proceeded against the department under section

Late Yash Chowdhary, Gorakhpur vs. DCIT Central Circle -27, New Delhi

ITA 4025/DEL/2025[2016-17]Status: DisposedITAT Delhi20 Nov 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153ASection 159Section 2(11)Section 2(29)

next emerges with the able assistance coming from the Revenue side that the appellant herein Sh. Yashansh claims himself to be the legal representative of the assessee Late Sh. Yash Chowdhary, who is stated to have left for his heavenly abode. Faced with this situation, we note that there ... case may be, as per section 2(29) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908 defining such a “legal representative” in very terms. There is further no material on record that the appellant herein has been proceeded against the department under section

Late Yash Chowdhary, Gorakhpur vs. DCIT Central Circle -27, New Delhi

ITA 4024/DEL/2025[2015-16]Status: DisposedITAT Delhi20 Nov 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153ASection 159Section 2(11)Section 2(29)

next emerges with the able assistance coming from the Revenue side that the appellant herein Sh. Yashansh claims himself to be the legal representative of the assessee Late Sh. Yash Chowdhary, who is stated to have left for his heavenly abode. Faced with this situation, we note that there ... case may be, as per section 2(29) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908 defining such a “legal representative” in very terms. There is further no material on record that the appellant herein has been proceeded against the department under section

Income-Tax Officer, WD.4(2)(1), Ahemdabad vs. Late Khodaji Ranchhodji Thakor Legal Heir Narendakumar Khodaji Thakor, Ahmedabad

In the result, the appeal filed by the Revenue is, therefore, dismissed

ITA 941/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2016-17

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No. 941/Ahd/2025 िनधा"रण वष" /Assessment Year : 2016-2017

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri Alpesh Parmar, CIT. DR
Section 144Section 148Section 250Section 292B

under section 148 in his name to reopen assessment, initiation of reassessment proceeding in name of deceased assessee and not in name of his legal representative were illegal and liable to be quashed. 7. In the present case, the CIT(Appeals) has recorded a clear finding that the assessee

ITO Ward 43 1, New Delhi vs. Sanwar Mal Sharma Through Legal Heir Kesar Devi, Delhi

Appeal is dismissed in above terms, subject to all just exceptions

ITA 4988/DEL/2024[2012]Status: DisposedITAT Delhi17 Nov 2025

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4988/Del/2024 : Asstt. Year : 2012-13 Income Tax Officer, Vs Sanwar Mal Sharma Through Legal Ward-41(4), Heir Kesar Devi, C-48/3, 2Nd Floor, Lawrence Road, New Delhi Indl. Area, New Delhi-110035 (Appellant) (Respondent) Pan No. Arzps6572P Assessee By : Ms. Rano Jain, Adv. & Ms. Mansi Jain, Adv. Revenue By : Ms. Rupinder Kaur, Cit-Dr Date Of Hearing: 17.11.2025 Date Of Pronouncement: 17.11.2025 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2012-13, Arises Against The Cit(A)-14, New Delhi’S In Case No. 140/15- 16/It/Del/2015-16 Dated 05.09.2016, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Ms. Rano Jain, Adv. &For Respondent: Ms. Rupinder Kaur, CIT-DR
Section 143(3)Section 159Section 2

backdrop that the learned CIT-DR submits before us that the Revenue has filed it’s instant latter appeal against the deceased assessee’s legal representative/ wife Smt. Keshar Devi. We note from a perusal of the case records that there is no indication as to whether she has succeeded ... been proceeded u/s 159 of the Act; as the case may be, so as to satisfy the statutory test of being a legal representative as defined in section 2(29A) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908. We thus have no other option

Sri Tirumala Estates and Farmlands, Visakhapatnam vs. ACIT, Central Circle-1, Visakhapatnam

In the result, the appeal filed by the assessee in ITA

ITA 552/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam14 Nov 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 133ASection 142(1)Section 144Section 147Section 148Section 270ASection 40

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

Sri Tirumala Estates and Farmlands, Visakhapatnam vs. ACIT, Central Circle-1, Visakhapatnam

In the result, the appeal filed by the assessee in ITA

ITA 551/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam14 Nov 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 133ASection 142(1)Section 144Section 147Section 148Section 270ASection 40

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

Naganna L/R for Late Rangegowda, Hassan vs. Income Tax Officer, Ward-1, Hassan

In the result, the appeal by the assessee is allowed for

ITA 267/BANG/2025[2011-12]Status: DisposedITAT Bangalore14 Nov 2025AY 2011-12

Bench: Shri Prashant Maharishi

Section 144Section 147Section 148Section 250

Suman Lunkar, A.R. Respondent by :_ | Sri Subramanian, D.R. Date of Hearing 13.11.2025 Date of Pronouncement 14.11.2025 ORDER PER SANDEEP SINGH KARHAIL, JUDICIAL MEMBER: The legal representative of the assessee has filed the present appeal against the impugned order dated 16/12/2024, passed under section 250 of the Income

Madan Lal Tomar, Agra vs. ITO, Ward 2(1)(1), Agra

In the result, the appeal of the assessee is allowed

ITA 51/AGR/2025[2009-10]Status: DisposedITAT Agra13 Nov 2025AY 2009-10

Bench: Shri M. Balaganesh(Through Virtual Hearing) Sarvesh Devi Vs. Ito, (Legal Heir Of Late Madan Lal Ward-2(1)(1), Tomar, 51, Keshav Kunj, Agra Pratap Nagar, Agra, 282 001, Up (Appellant) (Respondent) Pan: Aaxpt3982D Assessee By : Shri Rajesh Malhotra, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 20/08/2025 Date Of Pronouncement 13/11/2025 O R D E R 1. The Appeal In Ita No. 51/Agr/2025 For Ay 2009-10, Arises Out Of The Order Of The Ld National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Ld. Nfac’, In Short] Dated 09.12.2024 Against The Order Of Assessment Passed U/S 147 R.W.S. 144 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 25.07.2019 By The Ito, Ward-4(2), Agra (Hereinafter Referred To As ‘Ld. Ao’).

For Appellant: Shri Rajesh Malhotra, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(2)Section 144Section 147Section 292B

where the assessee did not file a return for three assessment years and died in the meantime. His son who was one of the legal representatives filed returns upon which the assessing officer issued notices under Section 142 (1) and Section 143 (2). These were complied with and no objections ... were raised to the assessment proceedings. The assessment order mentioned the names of all the legal representatives and the assessment was made in the status of an individual. In appeal, it was contended that the assessment proceedings were void as all the legal representatives were not given notice. In this

Sarvesh Devi (Legal Heir of Late Madan Lal Tomar), Agra vs. ITO, Ward 2(1)(1), Agra

In the result, the appeal of the assessee is allowed

ITA 311/AGR/2025[2007-08]Status: DisposedITAT Agra13 Nov 2025AY 2007-08

Bench: Shri M. Balaganesh(Through Virtual Hearing) Sarvesh Devi (Legal Heir Vs. Income Tax Officer, Of Late Madan Lal Tomar), Ward-4(3)(1), 51, Keshavkunj Pratap Hathras Nagar, Agra (Appellant) (Respondent) Pan: Eshpd4540M Assessee By : Shri Rajesh Malhotra, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/08/2025 Date Of Pronouncement 13/11/2025

For Appellant: Shri Rajesh Malhotra, CAFor Respondent: Shri Anil Kumar, Sr. DR
Section 144Section 147Section 148Section 292B

where the assessee did not file a return for three assessment years and died in the meantime. His son who was one of the legal representatives filed returns upon which the assessing officer issued notices under Section 142 (1) and Section 143 (2). These were complied with and no objections ... were raised to the assessment proceedings. The assessment order mentioned the names of all the legal representatives and the assessment was made in the status of an individual. In appeal, it was contended that the assessment proceedings were void as all the legal representatives were not given notice. In this

Jyoti Dhupar, Legal Representative of Nirantar Kumar Dhupar (Deaceased), Delhi vs. DCIT, Circle-49(1), Delhi

In the result, appeal of assessee in ITA No

ITA 1962/DEL/2025[2020-21]Status: DisposedITAT Delhi10 Nov 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Ms. Rasmeet Kaur, ArticleFor Respondent: Shri Manish Gupta, Sr. DR
Section 142(1)Section 143(1)

also find that there is no finding by the Assessing Officer as to the fact of appointment of Jyoti Dhupar being appointed as legal representative of the assessee as also whether the legal representative has been bestowed with assets of the deceased person. We are, therefore, of the considered view ... aside to the file of the Assessing Officer to decide this legal issue afresh and to decide on making assessment on the legal representative of the deceased person. The Assessing Officer is directed to decide the appeal afresh 7. after affording a reasonable and adequate opportunity of being heard

Income-Tax Officer, Ward-4(2)(1), Ahmedabad vs. Late Khodaji Ranchhodji Thakor Legal Heir Narendakumar Khodaji Thakor, Ahmedabad

In the result, the appeal filed by the Revenue is, therefore, dismissed

ITA 948/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.948/Ahd/2025 िनधा"रण वष" /Assessment Year : 2017-18 The Ito Late Khodaji Ranchhodji Ward-4(2)(1) बनाम/ Thakor V/S. Ahmedabad – 380 015 Legal Heir Narendrakumar Khodaji Thakor Ahmedabad – 382 481 "थायी लेखा सं./Pan: Afwpt 1453 K (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Chetan Agarwal, Ar Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 18/09/2025 घोषणा की तारीख /Date Of Pronouncement: 06/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 24/02/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2017-2018. 2. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri B.P. Srivastava, Sr.DR
Section 133(6)Section 142(1)Section 144Section 148Section 250

under section 148 in his name to reopen assessment, initiation of reassessment proceeding in name of deceased assessee and not in name of his legal representative were illegal and liable to be quashed. 7. In the present case, the CIT(Appeals) has recorded a clear finding that the assessee

Dhirajlal Nathubhai Bhut, Rajkot vs. The Income Tax Officer, Ward 1(1)(1), Rajkot

In the result, the appeal filed by the assessee is allowed

ITA 574/RJT/2025[2007-08]Status: DisposedITAT Rajkot31 Oct 2025AY 2007-08

Bench: Dr. Arjun Lal Saini

For Appellant: Shri Samir Bhuptani, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR
Section 250Section 251Section 271(1)(b)Section 272(1)

erred in law as well as on facts in initiating penalty on the name of Rajnish Bhut who was not the legal representative of the deceased appellant. 6. Ld. AO erred in law as well as on facts in levying the penalty ... brought on record. I note that notices of hearing, during the penalty proceedings were served on the dead person, despite of the fact that legal representative of the deceased -assessee, had informed to the Department that the assessee had died. Therefore, notices served on the dead person is invalid

Late Mohd Ayub Gulamhasan Khan, Mumbai vs. ITO Ward 22(1), Mumbai

In the result the appeal filed by the assessee is allowed for statistical purposes

ITA 5016/MUM/2025[2018-19]Status: DisposedITAT Mumbai31 Oct 2025AY 2018-19

Bench: Shri Sandeep Gosaina.Ys: 2018-19

Section 250

assessee was ever submitted or filed before Ld. 4 Late Md. Ayub Gulamhasan Khan,. Mumbai. CIT(A) or any other revenue authorities by the legal representatives but the fact still remains that the impugned order was passed against a dead person. The present appeal has been filed by the legal ... that as it may, without going into the merits of the issues raised by the assessee and considering the cause, because of which legal representative of the deceased assessee could not put effective representation before Ld. CIT(A). The Bench is of the view that one more opportunity be given

Mayank Sagar Bengani Legal Heir of Late Sh. Sanjay Bengani, Noida vs. ITO Ward 5(3)(3), Noida

Appeal is allowed

ITA 6197/DEL/2025[2012-13]Status: DisposedITAT Delhi30 Oct 2025AY 2012-13

Bench: Sh. Satbeer Singh Godaraita No. 6197/Del/2025 : Asstt. Year : 2012-13 Late Sh. Sanjay Bengani Through Vs Income Tax Officer, L/H Sh. Mayank Sagar Bengani Ward-5(3)(3), B-100, Sector-31, Gautam Budh Nagar, Noida-201301 Noida-201301 (Appellant) (Respondent) Pan No. Aakpb9899G Assessee By: Sh. P. K. Rastogi, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 30.10.2025 Date Of Pronouncement: 30.10.2025 Order

For Appellant: Sh. P. K. Rastogi, CAFor Respondent: Sh. Manoj Kumar, 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. 5. This assessee’s appeal is allowed. Order Pronounced in the Open Court on 30/10/2025. (Satbeer Singh Godara) Judicial Member Dated: 30/10/2025

Seema Singh Legal Heir of Sanjay Singh, Delhi vs. ITO, Ward-58(1), Delhi

Appeal is allowed for statistical purposes in above terms

ITA 6148/DEL/2025[2018-19]Status: DisposedITAT Delhi30 Oct 2025AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 6148/Del/2025 : Asstt. Year : 2018-19 Late Sh. Sanjay Singh Through L/H Vs Income Tax Officer, Smt. Seema Singh, Ward-58(1), C-10, 4Th Floor, Guru Ram Dass New Delhi-110002 Nagar, Laxmi Nagar, East Delhi, New Delhi-110092 (Appellant) (Respondent) Pan No. Bgops2752L Assessee By: Sh. Kamlesh Chaurasiya, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 30.10.2025 Date Of Pronouncement: 30.10.2025 Order

For Appellant: Sh. Kamlesh Chaurasiya, CAFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 147Section 2(29)

made clear that before deciding the appellant’s lower appeal on merits, learned CIT(A)/NFAC shall first decide her status as the legal representative of the deceased assessee Late Sh. Sanjay Singh in light of section 2(29) of the Act r.w.s. 2(11) of the Code of Civil ... Procedure, 1908 as per law. 3 Late Sanjay Singh L/H Seem Singh 7. This assessee’s/his legal representative appeal is allowed for statistical purposes in above terms. Order Pronounced in the Open Court on 30/10/2025. (Satbeer Singh Godara) Judicial Member Dated: 30/10/2025 *Subodh Kumar

Hanur Singh(Retired Teacher), Through Legal Heir Smt. Kamla Devi(Widow), Haryana vs. ITO, Ward Nwr-W-(107)(93), Rewari

Appeal is allowed for statistical purpose

ITA 6002/DEL/2025[2012-13]Status: DisposedITAT Delhi30 Oct 2025AY 2012-13

Bench: Sh. Satbeer Singh Godaraita No. 6002/Del/2025 : Asstt. Year : 2012-13 Late Sh. Hamir Singh (Retired Vs Income Tax Officer, Teacher) Through L/H Smt. Kamla Ward Nwr-W-(107)(93), Devi(Wido), Mata Mohalla, Kosli, Rewari, District Rewari-123302 Haryana (Appellant) (Respondent) Pan No. Agrps9298K Assessee By: Sh. Hamir Singh, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 30.10.2025 Date Of Pronouncement: 30.10.2025 Order

For Appellant: Sh. Hamir Singh, CAFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 147Section 2(29)

fact however remains that there is no indication in the case records that the appellant satisfies the statutory criteria of a 2 Hamir Singh legal representative as defined in section 2(29) of the Act r.w.s. 2(11) of the Code of Civil procedure (5 of 1908). That being ... appropriate to restore the appellant’s instant appeal back to the learned Assessing Officer for his afresh adjudication after ascertaining her status as the legal representative of the deceased assessee as per law in very terms. 4. All other remaining issues between the parties are kept open at this stage

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

In the result, both the appeals of the assessee are allowed as indicated above

ITA 1885/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Oct 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 142(1)Section 143(2)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

Anita Sharma L/H of Sh. Shyam Lal, Hisar vs. ITO, Ward-4, Hisar

Appeal is allowed for statistical purposes

ITA 5944/DEL/2025[2017-18]Status: DisposedITAT Delhi29 Oct 2025AY 2017-18

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Vs. Income Tax Officer, Smt. Anita Sharma L/H Sh. Shyam Lal, Ward-4, Hisar 89-90, Railway Road, Red Cross Market, Hisar Pan: Aadpl0718M (Appellant) (Respondent) Assessee By Sh. Suraj Bhan Nain, Adv. Department By Sh. Manoj Kumar, Sr. Dr

Section 143(3)Section 159Section 2(29)

Case file perused. 2. It transpires during the course of hearing that the appellant herein, namely, Smt. Anita Sharma claims herself to be the legal representative of the deceased assessee Sh. Shyam Lal who is stated to have expired after institution of the lower appeal on 18.01.2020. That being ... case, learned counsel could hardly dispute that there is no indication in the case records as to whether the appellant, the self-proclaimed legal representative herein, either manages or she has succeeded to estate of the deceased assessee as per section 2(29) of the Act r.w.s

Mukul Banerjee, Panduah vs. ITO, Ward 24(1), Hooghly

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

ITA 1352/KOL/2025[2011-2012]Status: DisposedITAT Kolkata28 Oct 2025AY 2011-2012

Bench: Shri George Mathan & Shri Rakesh Mishrai.T.A. No. 1352/Kol/2025 Assessment Year: 2011-2012 Mukul Banerjee,…………………………….,…Appellant Village-Panduah, Dighir Par West, Panduah-712149, Hooghly, West Bengal [Pan:Aglpb8687P] -Vs.- Income Tax Officer,……………………...…….Respondent Ward-24(1), Hooghly, Aayakar Bhawan, G.T. Road, Khadina More, Chinsurah, Hooghly-712102, W.B. Appearances By: Shri Promit Majumdar, A.R., Appeared On Behalf Of The Assessee Shri Sandip Sarkar, Jcit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 28, 2025 Date Of Pronouncing The Order: October 28, 2025 O R D E R

Section 147

filing the appeal within the time. 4. The assessee has filed a letter dated 28th October, 2025, which reads as under:- “I Promit Majumdar, Legal Representative, of the appellant, Shri Mukul Banerjee, submits that the appellant is willing to pay and bear a cost of Rs.25,000/- (Twenty-five thousand