Section 2(29) of the Income Tax Act

The decision most relied on for Section 2(29) is CIT v. Prabhawati Gupta (231 ITR 188), cited in 14 of the 77 judgments on BharatTax that turn on this section.

Leading authorities on Section 2(29)

CIT v. Prabhawati Gupta
231 ITR 188 · 1998 · High Court
14
citing judgments

Any assessment or order passed in the name of a deceased person is void ab initio. The legal representatives of the deceased must be brought on record before any such proceedings are completed.

Constructions (I)* (*P) Ltd. v. Commissioner of Income Tax and Anr.*
274 ITR 413 · 2005 · High Court
7
citing judgments
Naveen Kumar v. ITO
108 Taxmann.com 219 · 2019 · High Court
5
citing judgments

Judgments on Section 2(29)

Anil Tyagi L/H of Late Smt. Suresh Devi, Ghaziabad vs. ITO Ward 2(3), Ghaziabad

Appeal is allowed for statistical purposes

ITA 7501/DEL/2026[2011-12]Status: DisposedITAT Delhi19 Aug 2026AY 2011-12

Bench: Shri Satbeer Singh Godaraassessment Year: 2011-12 Vs. Ito Anil Tyagi L/H Late Smt. Suresh Ward 2(3), Devi, Ghaziabad Ghaziabad Anil Tyagi 25, Asalat Nagar Murad Nagar, Ghaziabad 201206, Uttar Pradesh, India Pan: Fcipa6499E (Appellant) (Respondent)

Section 143(3)Section 2(29)

Simon Marandi, New Delhi vs. ACIT, New Delhi

Appeal is dismissed in above terms subject to all the exceptions

ITSSA 99/DEL/1997[01/04/1986 to 26/04/1996]Status: DisposedITAT Delhi30 Jul 2026

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandrait(Ss)A No. 99/Del/1997 Assessment Year: 01.04.1986- 26.04.1996

For Appellant: Sh. Ashok Sikka, AdvFor Respondent: Sh. Umesh Chandra Bharti, CIT-DR
Section 158BSection 159Section 2(29)

Charanjit Singh Bhasin, New Delhi vs. Income Tax Officer, New Delhi

Appeal is allowed for statistical purposes

ITA 8098/DEL/2025[2017-18]Status: DisposedITAT Delhi13 Jul 2026AY 2017-18
Section 144Section 159Section 2(29)

Gaurav Rastogi (Legal Heir of Late Smt. Asha Rastogi), 16, Bodhi Marg, Dlf City, Phase-1, Gurgaon, Haryan vs. Income Tax Officer, Ward-1(3), Gurgaon

Appeal is dismissed at this stage in above terms subject to all just exceptions

ITA 3723/DEL/2026[2012-2013]Status: DisposedITAT Delhi29 Jun 2026AY 2012-2013

Bench: Shri Satbeer Singh Godaraassessment Year: 2012-13 Sh. Gaurav Rastogi (Legal Vs. Income Tax Officer, Heir Of Late Smt. Asha Ward-1(3), Gurgaon Rastogi), 16, Bodhi Marg, Dlf City, Phase-I, Gurgaon, Haryana -122002 Pan: Aarpr2606M (Appellant) (Respondent) Assessee By Sh. Dinesh Kumar, Adv. Department By Sh. Manoj Kumar, Sr. Dr

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

Mukesh Garg Through Legala Heir Gaurav Garg, Delhi vs. ITO Ward 51(3), Delhi

Appeal is dismissed at this stage in above terms subject to all just exceptions

ITA 3659/DEL/2026[2017-18]Status: DisposedITAT Delhi29 Jun 2026AY 2017-18

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Sh. Mukesh Garg Through Vs. Income Tax Officer, Legal Heir Gaurav Garg, Ward- 51(3), Office No.102, Ff 2210/64, New Delhi Naiwala, Karol Bagh, Delhi Pan: Aagpk0427P (Appellant) (Respondent) Assessee By Ms. Manju Goel, Ca Department By Sh. Manoj Kumar, Sr. Dr

Section 143(3)Section 159Section 2(11)Section 2(29)

Mangal Sen, Khair Road Nagla Masani, Aligarh vs. Income-Tax Officer, Ward 4(1)(3), Aligarh, Marris Road

In the result, the appeal filed by the assessee for the AY 2010-11 is allowed

ITA 190/AGR/2026[2012-2013]Status: DisposedITAT Agra16 Jun 2026AY 2012-2013

Bench: Shri S. Rifaur Rahman

For Appellant: Shri Deependra Mohan, CAFor Respondent: Shri Harsh Siddharth Gautam, Sr. DR
Section 159(4)Section 2(11)Section 2(29)Section 68

Mangal Sen, Khair Road Nagla Masani, Aligarh vs. Income-Tax Officer, Ward 4(1)(3), Aligarh, Aayakar Bhawan

In the result, the appeal filed by the assessee for the AY 2010-11 is allowed

ITA 189/AGR/2026[2010-2011]Status: DisposedITAT Agra16 Jun 2026AY 2010-2011

Bench: Shri S. Rifaur Rahman

For Appellant: Shri Deependra Mohan, CAFor Respondent: Shri Harsh Siddharth Gautam, Sr. DR
Section 159(4)Section 2(11)Section 2(29)Section 68

Pradeep Kumar Jindal, Delhi vs. ACIT CC-25, Delhi

ITA 8498/DEL/2025[2015-16]Status: DisposedITAT Delhi20 May 2026AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 159Section 2(11)Section 2(29)Section 271(1)(c)

Pradeep Kumar Jindal, Delhi vs. ACIT, CC-25, Delhi

ITA 8497/DEL/2025[2014-15]Status: DisposedITAT Delhi20 May 2026AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 159Section 2(11)Section 2(29)Section 271(1)(c)

Pankaj Sethi L/H Brij Mohan Sethi, New Delhi vs. ITO, Ward-62(5), New Delhi

Appeal is dismissed as premature at this

ITA 9006/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Mar 2026AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

Section 143(3)Section 159Section 2(11)Section 2(29)

Chowgule Industries Pvt. Ltd, Vasco vs. Deputy Commissioner of Income Tax, Circle - 1(1), Panaji

The appeal is partly allowed for statistical purpose as above

ITA 123/PAN/2024[2013-14]Status: DisposedITAT Panaji20 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 123/Pan/2024 Assessment Year : 2013-14 Chowgule Industries Pvt. Ltd. 503, Gabmar Apartment, Vasco Da Gama, Goa. Pan:Aaccc9272H. . . . . . . . Appellant

For Appellant: Ms Pooja Bandekar [‘Ld. AR’]For Respondent: Mr Renga Rajan [‘Ld. DR’]
Section 139Section 147Section 148Section 194ASection 194CSection 194HSection 246ASection 250Section 253(1)

Shri Jagbir, Delhi vs. ITO, New Delhi

ITA 4201/DEL/2016[2010-11]Status: DisposedITAT Delhi02 Feb 2026AY 2010-11

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)

Section 143(3)Section 159Section 2(11)Section 2(29)

Om Prakash, Delhi vs. ITO Ward 2 (3), Noida

Appeal is dismissed as premature at this stage in above terms subject to all just exceptions

ITA 8824/DEL/2025[2012-13]Status: DisposedITAT Delhi27 Jan 2026AY 2012-13

Bench: Sh. Satbeer Singh Godaraita No. 8824/Del/2025 : Asstt. Year: 2012-13 Om Prakash(Deceased), Vs Income Tax Officer, X-3199A, Gali No. 2, Raghbar Pura Ward-2(3), No. 2, Gandhi Nagar, Noida, Delhi-110031 Uttar Pradesh-201307 (Appellant) (Respondent) Pan No. Aqapp8677N Assessee By: Sh. Amar Nath, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 27.01.2026 Date Of Pronouncement: 27.01.2026 Order This Assessee’S Appeal For Assessment Year 2012-13 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1075543446(1) Dated 08.04.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Amar Nath, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 147Section 159Section 2(11)Section 2(29)

Late Sh. Maha Singh Th. Legal Heir Bijender Singh, Sonipat vs. ITO, Ward - 3, Sonipat

Appeal is allowed for statistical purposes

ITA 4568/DEL/2024[2017-18]Status: DisposedITAT Delhi12 Jan 2026AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraita No. 4568/Del/2024 : Asstt. Year : 2017-18 Late Sh. Maha Singh Th. Legal Heir Vs Income Tax Officer, Bijender Singh, Ward-3, Vill. Moi Majri, Tehsil & Distt. Sonipat, Sonipat, Haryana-131002 Haryana (Appellant) (Respondent) Pan No. Jtips2811F Assessee By : Sh. Saurav Rohtagi, Ca & Sh. Rajat Mittal, Ca Revenue By : Ms. Ankush Kalra, Sr. Dr Date Of Hearing: 12.01.2026 Date Of Pronouncement: 12.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2017-18, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2023–24/1060398128(1) Dated 01.02.2024, In Proceedings U/S 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Saurav Rohtagi, CA &For Respondent: Ms. Ankush Kalra, Sr. DR
Section 144Section 159Section 2(29)

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)

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)

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)

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)

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)

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)