“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

Late Sitthagounder Rasu, Repl by Legal Heir R. Kumaresan, Bhavani vs. ITO, Ward-1(4), Erode

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

ITA 2311/CHNY/2025[2017-18]Status: DisposedITAT Chennai28 Oct 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकर अपील सं./I.T.A. No.2311/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 Late Sitthagounder Rasu By L/R. R. Vs. The Income Tax Officer, Kumaresan, 693, Kuthiraikalmedu, Ward 1(4), Kadappanallur Post, Bhavani, Erode. Tamil Nadu 638 311. [Pan:Bdrps0224H] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Lakshmi Venkataraman, F.C.A. (Virtual) ""थ" की ओर से/Respondent By : Shri C.P. Solomon, Jcit सुनवाई की तारीख/ Date Of Hearing : 23.10.2025 घोषणा की तारीख /Date Of Pronouncement : 28.10.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 30.07.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2017-18. 2. In The Grounds Of Appeal, Besides Challenging The Assessment Made On A Deceased Person Is Bad In Law & Not Legally Sustainable On 2

For Appellant: Shri Lakshmi Venkataraman, F.C.AFor Respondent: Shri C.P. Solomon, JCIT

Section 142(1)Section 143(2)Section 143(3)Section 69A

death and moreover, after the death of 3 I.T.A. No.2311/Chny/25 the assessee, the assessment proceedings can only continue in the name of his legal representative and prayed to quash the assessment. 4. The ld. DR Shri C.P. Solomon, JCIT submits that the legal heir of the deceased assessee appeared ... proceedings initiated against the deceased assessee, in as much as, 4 I.T.A. No.2311/Chny/25 the proceedings should have continued in the name of assessee’s legal representative. Under the above facts and circumstances as well as in view of the case law relied

Ambalal Gorakh Choudhari, Prakasha vs. Income Tax Officer, Ward-1, Dhule

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

ITA 1422/PUN/2025[2013-2014]Status: DisposedITAT Pune14 Oct 2025AY 2013-2014

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1422/Pun/2025 िनधा"रण वष" / Assessment Year : 2013-14 Ambalal Gorakh Choudhari Vs. Ito, Ward-1, Dhule. Legal Heir Anita Ambalal Chaudhari, Mukteshwar Mandir, At Post Prakasha, Taluka Shahada, Dist. Nandurbar- 425409. Pan : Afrpc1304D Appellant Respondent Assessee By : Shri Sandeep Rathi Revenue By : Shri Harshit Bari Date Of Hearing : 19.08.2025 Date Of Pronouncement : 14.10.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 31.03.2025 Passed By Ld. Addl./Jcit(A)-2, Gurugram [‘Ld. Cit(A)’] For The Assessment Year 2013-14. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case, Learned Assessing Officer & The Cit(A) Is Not Justified In Making/Confirming Additions Of Rs. 1020740/- To Returned Income U/S.69A Of The Act, As Said Section Is Applicable Only When In Any Financial Year The Assessee Is Found To Be Owner Of Any Money, Bullion, Jewellery Or Any Other

For Appellant: Shri Sandeep RathiFor Respondent: Shri Harshit Bari

Section 148Section 69A

file return of income as per notice u/s.148 issued dated 22.03.2018. It is to be explained that Section 159 addresses the liability of legal representatives of a deceased taxpayer in so far as it empowers legal representatives to act on behalf of the deceased, ensuring the continuity of tax proceedings ... assessment post the death of the assessee. Under such circumstances, section 159 has no application to the facts of the 5 case. Where the legal representatives do not waive their right to a notice under Section 148 of the Act, it cannot be said that the notice issued against

Anil Bansilal Lodha, Nashik vs. Principal Commissioner of Income Tax, Nashik - 1, Nashik

In the result, it is directed that the order passed under section 263 be set aside

ITA 953/PUN/2024[2018-19]Status: DisposedITAT Pune10 Oct 2025AY 2018-19

Bench: Dr.Manish Borad & Ms. Astha Chandra

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amol Khairnar

Section 10(38)Section 112ASection 143(3)Section 263

approved by the competent authority on 22/10/2018 and more particularly when the appellant has furnished the compliances during the course of assessment proceedings as legal representative. 6. On the basis of the facts and circumstances of the case, the Principal Commissioner of Income-tax has erred in holding that ... principles of law, no order can be passed against a dead person and any proceedings regarding the deceased assessee shall be continued against the legal representative from the stage at which it stood on the date of the death of the deceased. Provisions of section 159 are relevant

Late Sh Sethuraman Through Legal Heir Sh S Nishaanth, Chennai vs. Assistant Commissioner of Income Tax, Non-Corporate Circle 3(1), Chennai

In the result, the appeal filed by legal representative of the assessee is allowed

ITA 2615/CHNY/2024[2015-116]Status: DisposedITAT Chennai10 Oct 2025AY 2015-116

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.: 2615/Chny/2024 िनधा"रण वष"/Assessment Year:2015-16 Late Shri Sethuraman The Assistant (Rep. By Legal Heir Commissioner Of Income Shri S. Nishaanth), Vs. Tax, O 9/12, Subbarayan Street, Corporate Circle – 3(1), Nungambakkam, Chennai. Chennai – 600 034. Pan: Abhps 3001R (""यथ"/Respondent) (अपीलाथ"/Appellant) अपीलाथ" क" ओर से/Appellant By : Shri Suresh Kumar Gupta, Ca ""यथ" क" ओर से/Respondent By : Ms. R. Anitha, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 06.10.2025 घोषणा क" तारीख/Date Of Pronouncement : 10.10.2025 आदेश /O R D E R Per Manu Kumar Giri, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax(Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter The “Ld.Cit(A)”] Dated 14.08.2024 Arising Out Of The Order Dated 16.03.2023 Passed By The Assessing Officer, Assessment Unit, Income Tax Department (Hereinafter Referred To As The "Ao") Passed U/S.147 R.W.S.144B Of The Income-Tax Act, 1961 (Hereinafter "The Act') For The Assessment Year 2015-16 (Hereinafter The "Ay").

For Appellant: Shri Suresh Kumar Gupta, CAFor Respondent: Ms. R. Anitha, Addl.CIT

Section 144BSection 147Section 148Section 69

been placed before this Court by the ITA. No:2615/Chny/2024 Revenue to show that there is a statutory obligation on the part of the legal representatives of the deceased assessee to immediately intimate the death of the assessee or take steps to cancel the PAN registration. 18. In such circumstances ... legal heirs of the deceased and beyond that date, it could not have proceeded in the matter even by issuing notice to the legal representatives of the assessee. The decision in Vipin Walia (supra) fully supports the case of the petitioner herein. 22. The decision in the case of Vipin

Sameer Fateh Shaikh, Mumbai vs. Assistant Commissioner of Income Tax 16(1), Mumbai

ITA 2463/MUM/2025[2015-16]Status: DisposedITAT Mumbai10 Oct 2025AY 2015-16

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri K. Goapal & Om KandalkarFor Respondent: Shri Swapnil Choudhary, Sr. DR

Section 131(1)Section 143(3)Section 250

cases. 5. The NFAC erred in confirming the actions of the Ld.A.O. who inspite of the fact that her husband in capacity of legal representative of Mrs. Reena Pushpakant Panchal (one of the parties) had appeared before the Learned A O and confirmed that work was done

Ravindra Jaisingrao Chavan, Aurangabad, Maharashtra vs. ACIT, Central Circle 1, Aurangabad, Maharashtra

In the result, the appeal filed by the assessee is allowed for statistical purposes as per terms indicated hereinabove

ITA 1109/PUN/2025[2021-22]Status: DisposedITAT Pune06 Oct 2025AY 2021-22

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Vardhaman L. JainFor Respondent: Shri Amit Bobde

Section 131Section 133ASection 142(1)Section 143(3)Section 263

copies of relied-upon documents so that assessee can formulate his defence (iv) allow to make a written representation, either personally or through a legal representative (v) grant adequate time to submit his reply or evidence (vi) give an opportunity for a personal hearing, if requested, where the assessee

Late Ashvinbhai Umedbhai Patel (Deceased) by Legal Heir Smit Ashvinbhai Patel, Kheda vs. The ITO, Ward-1, Nadiad

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

ITA 1106/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad30 Sept 2025AY 2011-12

Section 271(1)Section 271CSection 69Section 69A

about whether the assessee is surviving or not. As per sub-section (1) of section 159 of the Act, where a person dies, his legal representative shall be liable to pay any sum which the deceased would have been liable to pay if he had not died. Further ... section (3) of the said section, the legal representative of the deceased shall be deemed to be an I.T.A No. 1105 & 1106/Ahd/2025 A.Y. 2011-12 10 Late Ashvinbhai Umedbhai Patel (deceased) By Legal Heir Smit Ashvinbhai Patel vs. ITO assessee. Hence, the legal representative of the deceased person is required

Late Ashvinbhai Umedbhai Patel (Deceased) by Legal Heir Smit Ashvinbhai Patel, Kheda vs. The ITO, Ward-1, Nadiad

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

ITA 1105/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad30 Sept 2025AY 2011-12

Section 271(1)Section 271CSection 69Section 69A

Late Bhupinder Singh Through Legal Heir Kailash Rani Sohal D-575, Phase-II, Focal Point, Ludhiana vs. ITO, Ward-1(5), Ludhiana

The appeal stand allowed for statistical purposes

ITA 123/CHANDI/2025[2013-2014]Status: DisposedITAT Chandigarh29 Sept 2025AY 2013-2014

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Sh. Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Meenakshi Vohra (CIT) – Ld. DR (Virtual)

Section 144Section 69A

aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for de novo adjudication after bringing on record Legal Representatives of the deceased assessee and affording them adequate opportunity of hearing to defend the case of deceased assessee. No other plea has been urged

Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru vs. M/S Trishul Developers, Bengaluru

ITA 767/BANG/2025[2010-11]Status: DisposedITAT Bangalore29 Sept 2025AY 2010-11

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. Muthu Shankar, CIT(DR)(ITAT), Bangalore

Section 132Section 153ASection 153CSection 292Section 69C

High Court in the case of Savita Kalipa cited (supra) held as under: "In absence of statutory provision, a duty cannot be cast upon legal representatives to intimate factum of death of assessee to department and, thus, where Assessing Officer issued a notice to assessee under section 148 after

Deputy Commissioner of Income-Tax, Central Circle-2(2), Bangalore vs. M/S Trishul Developers, Bangalore

ITA 766/BANG/2025[2009-10]Status: DisposedITAT Bangalore29 Sept 2025AY 2009-10

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. Muthu Shankar, CIT(DR)(ITAT), Bangalore

Section 132Section 153ASection 153CSection 292Section 69C

INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER

Raghav Dangayach, Jaipur vs. ITO Ward 4(1) Jpr, Jaipur

15. As a result, the application seeking condonation of delay is hereby dismissed

ITA 993/JPR/2025[2021-22]Status: DisposedITAT Jaipur26 Sept 2025AY 2021-22

Bench: SHRIGAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S.B. Natani, C.AFor Respondent: Shri Gaurav Awasthi, JCIT

Section 143(1)Section 250

filing appeal for the enhancement of compensation had been condoned by this Court. He placed reliance upon the case of Dhiraj Singh (Dead) through Legal Representatives & Ors. vs. State of Haryana & Ors. (2014) 14 SCC 127. In this case, delay in filing appeal was condoned as in other appeals compensation

Sama Ramachandra Reddy, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-2, Hyderabad

ITA 166/HYD/2018[2008-09]Status: DisposedITAT Hyderabad26 Sept 2025AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.163 & 166/Hyd/2018 (निर्धारण वर्ा/Assessment Years:2002-03 & 2008-09) Late Sama Ramachandra Reddy, Dy. Commissioner Of Income Tax, Vs. Lr By Smt. Sama Yashoda, Central Circle 2, Hyderabad. Hyderabad. Pan: Auaps0609R (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: None. रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar. सुिवधई की तधरीख/Date Of Hearing: 16/09/2025 घोर्णध की तधरीख/Pronouncement: 26/09/2025 आदेश/Order Per Vijay Pal Rao: These Two Appeals By The Assessee Are Directed Against Two

For Appellant: NoneFor Respondent: Dr. Sachin Kumar

under : ITA Nos.163 & 166/Hyd/2018 3 3. Despite the directions of the Tribunal, no steps were taken on behalf of the assessee to bring the Legal Representatives (“LRs”) heirs on record to substitute the deceased-assessee for prosecution of the appeals. Several adjournments were granted awaiting steps to be taken ... filed the amended Form 36 by substituting the deceased-assessee with the LRs. Again notice was issued to the legal representative and hearing was adjourned to 15.07.2025 and thereafter on 16.07.2025. Despite sufficient opportunities given to the assessee / legal representative of the deceased-assessee, nobody has appeared and even

Sama Ramachandra Reddy, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-2, Hyderabad

ITA 163/HYD/2018[2002-03]Status: DisposedITAT Hyderabad26 Sept 2025AY 2002-03

For Appellant: NoneFor Respondent: Dr. Sachin Kumar

DCIT., Circle-8(1), Hyderabad vs. Late Sama Ramachandra Reddy L/R by His Wife Sama Yashodha, Hyderabad

In the result, both the appeals of Revenue are allowed

ITA 1611/HYD/2014[2007-08]Status: DisposedITAT Hyderabad26 Sept 2025AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: NoneFor Respondent: Dr. Sachin Kumar

Section 140ASection 143(3)Section 153ASection 221(1)Section 249(4)

sheet dated 10.03.2025 is reproduced as under : ITA Nos.1065/Hyd/2012 & 4 1611/Hyd/2014 3. Several adjournments were granted awaiting steps to be taken for bringing the legal representative of the deceased-assessee on record. Thereafter, the Authorised Representative of the assessee filed an application seeking permission for withdrawal of its authorisation / power ... attorney on 16.07.2025 which reads as under : ITA Nos.1065/Hyd/2012 & 5 1611/Hyd/2014 Thereafter, the Revenue has filed the Revised Form No.36 whereby the legal representative of the deceased-assessee was brought on record. The Revised Form No.36 filed by the department for both the years are taken on record

DCIT., Circle-8(1), Hyderabad vs. Late Sama Ramachandra Reddy L/R by His Wife Sama Yashodha, Hyderabad

In the result, both the appeals of Revenue are allowed

ITA 1065/HYD/2012[2007-08]Status: DisposedITAT Hyderabad26 Sept 2025AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: NoneFor Respondent: Dr. Sachin Kumar

Section 140ASection 143(3)Section 153ASection 221(1)Section 249(4)

Late Shri Mahabir Prasad(Legal Heir Ms. Parul Kansaria), Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bengaluru

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

ITA 412/BANG/2024[2020-21]Status: DisposedITAT Bangalore26 Sept 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

Prashant Maharishi, Vice President: 1. This is the bunch of three Appeals and one cross Objection filed by the legal representative of late Sri Mahabir Prasad Kansaria (the assessee/appellant) and two appeals filed by The Deputy Commissioner of Income Tax, Central Circle – 1(3), Bangalore [The ld AO ], against ... sufficient reason that the staff deputed for the work missed the responsibility of supplying papers to the counsel. An affidavit of the legal representative of the deceased assessee is also supporting the above facts. As delay is nominal, we do not find that there is any mala fide intention, accordingly

Late Shri Mahabir Prasad(Legal Heir Ms. Parul Kansaria), Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bengaluru

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

ITA 411/BANG/2024[2019-20]Status: DisposedITAT Bangalore26 Sept 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

Late Shri Mahabir Prasad(Legal Heir Ms. Parul Kansaria), Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bengaluru

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

ITA 410/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Sept 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

DCIT, Central Circle-1(3), Bengaluru vs. Late Shri Mahabir Prasad (Legal Heir Ms. Parul Kansaria), Bengaluru

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

ITA 170/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Sept 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

order 07/08/2025 26/09/2025 ORDER Per Prashant Maharishi, Vice President: 1. This is the bunch of three Appeals and one cross Objection filed by the legal representative of late Sri Mahabir Prasad Kansaria (the assessee/appellant) and two appeals filed by The Deputy Commissioner of Income Tax, Central Circle 1(3), Bangalore ... sufficient reason that the staff deputed for the work missed the responsibility of supplying papers to the counsel. An affidavit of the legal representative of the deceased assessee is also supporting the above facts. As delay is nominal, we do not find that there is any mala fide intention, accordingly