Section 159(4) — 15 judgments | BharatTax

PRADEEP JAIN LEGAL HEIR OF JAY NARAYAN,FIROZABAD vs. INCOME TAX OFFICER, WARD 2(2)(2), FIROZABAD

ITA 338/AGR/2024[2017-18]Status: DisposedITAT Agra06 Feb 2025AY 2017-18

Section 147Section 159(4)Section 2(11)Section 2(29)Section 68

held the assessee as “legal heir\"\nthan the deceased assessee's “legal representative” in the foregoing\nterms. We deem it appropriate to quote section 159(4) of the Act as\nwell that liability in such an instance of a legal representative is to\nthe extent of deceased assessee's estate

PRADEEP JAIN LEGAL HEIR,FIROZABAD vs. INCOME TAX OFFICER, WARD 2(2)(2), FIROZABAD

ITA 337/AGR/2024[2016-17]Status: DisposedITAT Agra06 Feb 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

Section 147Section 159(4)Section 2(11)Section 2(29)Section 68

held the assessee as “legal heir” than the deceased assessee’s “legal representative” in the foregoing terms. We deem it appropriate to quote section 159(4) of the Act as well that liability in such an instance of a legal representative is to the extent of deceased assessee’s estate

PRADEEP JAIN LEGAL HEIR OF JAY NARAYAN,FIROZABAD vs. INCOME TAX OFFICER, WARD 2(2)(2), FIROZABAD

ITA 336/AGR/2024[2015-16]Status: DisposedITAT Agra06 Feb 2025AY 2015-16

Section 147Section 159(4)Section 2(11)Section 2(29)Section 68

held the assessee as “legal heir\" \nthan the deceased assessee's \"legal representative\" in the foregoing\nterms. We deem it appropriate to quote section 159(4) of the Act as\nwell that liability in such an instance of a legal representative is to\nthe extent of deceased assessee's estate

PRADEEP JAIN LEGAL HIER OF JAY NARAYAN,FIROZABAD vs. INCOME TAX OFFICER, WARD 2(2)(2),, FIROZABAD

ITA 335/AGR/2024[2014-15]Status: DisposedITAT Agra06 Feb 2025AY 2014-15

Section 147Section 159(4)Section 2(11)Section 2(29)Section 68

held the assessee as “legal heir”\nthan the deceased assessee's “legal representative” in the foregoing\nterms. We deem it appropriate to quote section 159(4) of the Act as\nwell that liability in such an instance of a legal representative is to\nthe extent of deceased assessee's estate ... proceedings against the appellant as a mere \"legal heir\" were not sustainable.", "result": "Allowed", "sections": ["Section 147", "Section 2(29)", "Section 2(11)", "Section 159(4)"], "issues": "Whether the appellant, treated as a \"legal heir\", is a \"legal representative\" under the Income-tax Act, and if proceedings against

PRADEEP JAIN LEGAL HEIR OF JAY NARAYAN,FIROZABAD vs. INCOME TAX OFFICER, WARD-2(2)(2), FIROZABAD

ITA 334/AGR/2024[2013-14]Status: DisposedITAT Agra06 Feb 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

Section 147Section 159(4)Section 2(11)Section 2(29)Section 68

held the assessee as “legal heir” than the deceased assessee’s “legal representative” in the foregoing terms. We deem it appropriate to quote section 159(4) of the Act as well that liability in such an instance of a legal representative is to the extent of deceased assessee’s estate

ITO, WARD-5,, HISAR vs. VIJAY KUMAR, HISAR

In the result, the appeal is allowed

ITA 4167/DEL/2017[2008-09]Status: DisposedITAT Delhi26 Nov 2024AY 2008-09

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganeshito, Vs. Vijay Kumar, Ward-5, S/O Shri Dev Raj Gpa, Hisar H. No. 1663, Ue-Ii, Hisar, Hisar, Haryana (Appellant) (Respondent) Pan: Afcpk9097E Assessee By : Shri Ved Jain, Adv Shri Aman Garg, Adv Shri Aayush Garg, Adv Revenue By: Shri Mritunjay Prasad Dwivedi, Sr. Dr Date Of Hearing 24/10/2024 Date Of Pronouncement /11/2024

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Mritunjay Prasad Dwivedi, Sr. DR

Section 143(3)Section 159(1)Section 159(4)

heirs. v) The Id. CIT(A) has erred in law and failed to appreciate the fact that in the instant case, provisions of section 159(4) is not applicable. The said provision makes the legal representative personally liable in case the assets of the deceased are disposed of or parted