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“Section 159(2)(a)”

Section References (mined)Section 159Section 159(2)(a)11 judgments

MRS. SUREKHA LEGAL REPRESENTATIVE OF LATE SHRI. DEVARAJ,BENGALURU vs. INCOME TAX OFFICER, WARD-7(2)(5), BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 2419/BANG/2025[2018-19]Status: DisposedITAT Bangalore06 Mar 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2018-19 Mrs. Surekha (Legal Representative Of Late Shri Devaraj, Since Dead) No.112, 1St Main, Ramarao Layout Vs. Ito Bsk 3Rd Phase, 3Rd Stage Ward 7(2)(5) Bengaluru 560 085 Bengaluru Pan No :Asvps2939R Appellant Respondent Appellant By : Sri Balachandran, A.R. Respondent By : Sri N. Balusamy, D.R. Date Of Hearing : 17.02.2026 Date Of Pronouncement : 06.03.2026

For Appellant: Sri Balachandran, A.RFor Respondent: Sri N. Balusamy, D.R
Section 143(2)Section 250

notice u/s 143(2) of the Act was also not issued to any of the legal representatives as per the provision contained in Section 159(2)(b) of the Act. Further, by relying on the decision of Hon’ble Delhi High Court in the case of Savita Kapila Vs. ACIT ... which the estate is capable of meeting the liability.” 9.2 On going through the above provisions, we take note of the fact that section 159(2) of the Act makes a specific reference to assessment/reassessment proceedings under the Act. While section 159(2)(a) of the Act talks

JADAGADDER PAKKERAPPA, LEGAL HEIR SAROJAMMA,SHIKARIPURA vs. INCOME TAX OFFICER, WARD-1 & TPS,, SHIMOGA

In the result, appeal filed by the assessee is allowed

ITA 1406/BANG/2025[2016-17]Status: DisposedITAT Bangalore25 Feb 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2016-17

For Appellant: Sri Varun Bhat, A.RFor Respondent: Sri Balusamy N., D.R
Section 142(1)Section 144Section 147Section 148Section 15Section 250

notice u/s 148 of the Act was also not issued to any of the legal representatives as per the provision contained in Section 159(2)(b) of the Act. Further, by relying on the decision of Hon’ble Delhi High Court in the case of Savita Kapila Vs. ACIT reported ... which the estate is capable of meeting the liability.” 9.4 On going through the above provisions, we take note of the fact that section 159(2) of the Act makes a specific reference to reassessment proceedings u/s 147 of the Act. While section 159(2)(a) of the Act talks

LATE RAJASEKHAR CHELIKANI,HYDERABAD vs. ACIT., CENTRAL CIRLCE 3(2), HYDERABAD

Appeals are dismissed in terms of our aforesaid observations

ITA 154/HYD/2025[2014-2015]Status: DisposedITAT Hyderabad28 Apr 2025AY 2014-2015

Bench: Us:

Section 133ASection 143(1)Section 144Section 147Section 148Section 159Section 2(22)(e)Section 251

firm conviction that as the assessee (since deceased) had expired on 29.08.2020, therefore, the A.O. as per the mandate of Section 159(2)(a) of the Act ought to have continued with the proceedings against the legal representatives from the stage at which it stood on the date of death

LATE RAJASEKHAR CHELIKANI,HYDERABAD vs. ACIT., CENTRAL CIRCLE 3(2), HYDERABAD

Appeals are dismissed in terms of our aforesaid observations

ITA 149/HYD/2025[2013-2014]Status: DisposedITAT Hyderabad28 Apr 2025AY 2013-2014

Bench: Us:

Section 133ASection 143(1)Section 144Section 147Section 148Section 159Section 2(22)(e)Section 251

firm conviction that as the assessee (since deceased) had expired on 29.08.2020, therefore, the A.O. as per the mandate of Section 159(2)(a) of the Act ought to have continued with the proceedings against the legal representatives from the stage at which it stood on the date of death

LATE RAJASEKHAR CHELIKANI,HYDERABAD vs. ACIT., CENTRAL CIRCLE-3(2), HYDERABAD

Appeals are dismissed in terms of our aforesaid observations

ITA 148/HYD/2025[2012-2013]Status: DisposedITAT Hyderabad28 Apr 2025AY 2012-2013

Bench: Us:

Section 133ASection 143(1)Section 144Section 147Section 148Section 159Section 2(22)(e)Section 251

firm conviction that as the assessee (since deceased) had expired on 29.08.2020, therefore, the A.O. as per the mandate of Section 159(2)(a) of the Act ought to have continued with the proceedings against the legal representatives from the stage at which it stood on the date of death

LATE RAJASEKHAR CHELIKANI,HYDERABAD vs. ACIT., CENTRAL CIRCLE-3(2), HYDERABAD

Appeals are dismissed in terms of our aforesaid observations

ITA 147/HYD/2025[2011-2012]Status: DisposedITAT Hyderabad28 Apr 2025AY 2011-2012

Bench: Us:

Section 133ASection 143(1)Section 144Section 147Section 148Section 159Section 2(22)(e)Section 251

firm conviction that as the assessee (since deceased) had expired on 29.08.2020, therefore, the A.O. as per the mandate of Section 159(2)(a) of the Act ought to have continued with the proceedings against the legal representatives from the stage at which it stood on the date of death

NAYANABEN GORDHANDAS JATWANI,SURAT vs. ACIT, CIRCLE 1(3), SURAT

In the result, Ground No.1 raised by the legal representative of the assessee is allowed

ITA 361/SRT/2024[2017-18]Status: DisposedITAT Surat12 Feb 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.361/Srt/2024 (Assessment Year: 2017-18) (Physical Hearing) Nayanaben Gordhandas Jatwani, Vs. The Acit, 10/2390 Chow Bazar, Surat – Circle – 1(3), 395003, Gujarat Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaypj7362E (Appellant) (Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 06/01/2025 Date Of Pronouncement 12/02/2025

Section 115BSection 143(2)Section 145(3)Section 159(3)Section 250Section 69A

also mentioned that order u/s 159(3) was passed by AO on 24.11.2019 according representative assessee status to the L/H. As per section 159(2)(a) of the Act, for the purpose of ITA No.361/SRT/2024/AY.2017-18 Nayanaben Gordhandas Jatwani making an assessment, any proceeding taken against the deceased before his death

VIRENDRA SINGH THRU LEGAL HEIR SANGEETA THAKUR,INDORE vs. INCOME TAX OFFICER, INDORE

Appeals are allowed for statistical purposes

ITA 203/IND/2024[2017-2018]Status: DisposedITAT Indore18 Oct 2024AY 2017-2018

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanivirendra Singh

Section 144Section 147Section 148

initiating the proceeding of re-assessment/regular assessment were served upon the deceased person prior to death. He submitted that in terms of section 159(2)(a), any proceeding taken against a deceased person before his death shall be deemed to have been taken against ... person before death, there was a valid continuity of proceedings of re- assessment/regular assessment against L/R in terms of section 159(2)(a). That being so, mere passing of order in the name of 'deceased person' is only an irregularity and not an invalidity. Being so, we are inclined

GOPALIYENGAR MADABUSHI MURALIDHAR, ,BENGALURU vs. INCOME-TAX OFFICER, WARD-7(2)(4), BENGALURU

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

ITA 956/BANG/2023[2016-17]Status: DisposedITAT Bangalore08 Aug 2024AY 2016-17

Bench: Shri Chandra Poojari (Accountant Member), Shri Keshav Dubey (Judicial Member)

For Appellant: Shri Hemant Pai, CAFor Respondent: Shri V. Parithivel, JCIT-DR
Section 143(2)Section 143(3)Section 144Section 234BSection 250Section 271(1)(c)Section 68

portal the question of issuing notice to the legal heir does not arise. Lastly ld. DR submitted that from perusal of section 159(2) of the Act, it is evident that the aforesaid provision expressly provides that the death of the party is of no consequence and the proceeding under ... section (5), be limited to the extent to which the estate is capable of meeting the liability. 7. Thus, from perusal of Section 159(2) of the Act, it is evident that the aforesaid provision expressly provides that death of the party is of no consequence and proceeding under

INCOME TAX OFFICER , RAISEN, RAISEN vs. LATE SUDHA AGRAWAL TH. L/H MANMOHAN AGRAWAL, RAISEN

Appeal is dismissed and assessee’s cross-

ITA 281/IND/2023[2016-17]Status: DisposedITAT Indore06 Jun 2024AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniincome-Tax Officer, Late Smt. Sudha Agrawal, बनाम/ Raisen (L/H: Manmohan Agrawal) Vs. 19/1, Shreeji Enterprise, Near Sbi, Sagar Road, Yashwant Nagar, M.P. (Pan: Abfpa4355G) (Revenue/Appellant) (Assessee/Respondent)

Section 142(1)Section 143(2)Section 143(3)Section 159Section 54F

well re-initiate proceeding on legal heir by re-issuing notice u/s 143(2) in the name of legal heir in terms of section 159(2)(b) but that was also not Page 22 of 29 ITO, Raisen vs. Late Smt. Sudha Agrawal (L/H: Manmohan Agarwal) ITA No. 281/Ind/2023 ... assessee is very much covered by the decision in Chandreshbhai Jayantibhai Patel (supra) relied by Ld. CIT(A). Ld. AR pointed that section 159(2)(a) cannot help the revenue because that section could be applied had the proceeding u/s 143(2) been taken against deceased person before death, which

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

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 has challenged the assessment order and filed an appeal in Form 35. During appellate proceedings