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)

Late Shri Jetha Verva Chavada Represented Through Legal Heir Mrs. Dayaki Jetha Chavada, Navi Mumbai vs. ITO Ward-28(1)(1), Navi Mumbai

Appeal is allowed for statistical purposes

ITA 1748/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Jul 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidaraassessment Year: 2017-18

For Appellant: Shri V.D. Parmar, A.RFor Respondent: Ms. Dhivya Ruth J., Sr. D.R
Section 147Section 148Section 2(29)Section 250Section 69A

Bharat Balu Patil Since Deceased Through His Legal Heirs, Mumbai vs. Commissioner of Income Tax (Appeals), Delhi

Appeal is allowed for statistical purpose in above terms

ITA 415/PUN/2024[2014-15]Status: DisposedITAT Pune12 Jun 2024AY 2014-15

Bench: Shri S.S. Godara & Shri Dipak P. Ripote

For Appellant: N O N EFor Respondent: Shri Arvind Desai
Section 2(29)Section 250

Late Hirabai Harish Borhade (L/H Deodatta Harish Borhade, Pune vs. Income Tax Officer, Ward-9(5), Pune

Appeal is allowed for statistical purposes in above terms

ITA 1027/PUN/2023[2011-12]Status: DisposedITAT Pune02 May 2024AY 2011-12

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Sharad VazeFor Respondent: Shri Manish Mehta
Section 147Section 2(29)Section 250(6)

Kanhaiyalal Jethanand Lakhwani L/H Chandrawanti Jethanand Lakhawani, Nagpur vs. Income Tax Officer, Ward 4(2), Nagpur

ITA 175/NAG/2022[2017-18]Status: DisposedITAT Nagpur22 Apr 2024AY 2017-18

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Kapil Hirani, C.AFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 143(3)Section 2Section 2(11)Section 2(29)

Shahaji Tukaram Patil, Sangli vs. ITO, Ward 5, Sangli

ITA 274/PUN/2024[2012-13]Status: DisposedITAT Pune17 Apr 2024AY 2012-13

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Amol KulkarniFor Respondent: Shri Manish Mehta
Section 143(3)Section 2Section 2(11)Section 2(29)

Let Shri Raju Ramhari Kale L/H Smt Pratibha, Wife, Warud, Zilla Amravati vs. ACIT, Amravati Circal, Amravati

ITA 322/NAG/2017[2007-2008]Status: DisposedITAT Nagpur21 Mar 2024AY 2007-2008

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Rajesh Loya, C.AFor Respondent: Shri Abhay Y Marathe
Section 143(3)Section 2Section 2(11)Section 2(29)

Let Shri Raju Ramhari Kale L/H Smt Pratibha, Wife, Warud, Zilla Amravati vs. ACIT, Amravati Circal, Amravati

ITA 321/NAG/2017[2006-2007]Status: DisposedITAT Nagpur21 Mar 2024AY 2006-2007

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Rajesh Loya, C.AFor Respondent: Shri Abhay Y Marathe
Section 143(3)Section 2Section 2(11)Section 2(29)

Let Shri Raju Ramhari Kale L/H Smt Pratibha, Wife, Warud, Zilla Amravati vs. ACIT, Amravati Circal, Amravati

ITA 320/NAG/2017[2005-2006]Status: DisposedITAT Nagpur21 Mar 2024AY 2005-2006

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Rajesh Loya, C.AFor Respondent: Shri Abhay Y Marathe
Section 143(3)Section 2Section 2(11)Section 2(29)

Let Shri Raju Ramhari Kale L/H Smt Pratibha, Wife, Warud, Zilla Amravati vs. ACIT, Amravati Circal, Amravati

ITA 319/NAG/2017[2004-2005]Status: DisposedITAT Nagpur21 Mar 2024AY 2004-2005

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Rajesh Loya, C.AFor Respondent: Shri Abhay Y Marathe
Section 143(3)Section 2Section 2(11)Section 2(29)

Let Shri Raju Ramhari Kale L/H Smt Pratibha, Wife, Warud, Zilla Amravati vs. ACIT, Amravati Circal, Amravati

ITA 318/NAG/2017[2003-2004]Status: DisposedITAT Nagpur21 Mar 2024AY 2003-2004

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Rajesh Loya, C.AFor Respondent: Shri Abhay Y Marathe
Section 143(3)Section 2Section 2(11)Section 2(29)

Let Shri Raju Ramhari Kale L/H Smt Pratibha, Wife, Warud, Zilla Amravati vs. ACIT, Amravati Circal, Amravati

ITA 317/NAG/2017[2002-2003]Status: DisposedITAT Nagpur21 Mar 2024AY 2002-2003

Bench: Shri Satbeer Singh Godara

For Appellant: Shri Rajesh Loya, C.AFor Respondent: Shri Abhay Y Marathe
Section 143(3)Section 2Section 2(11)Section 2(29)

Deputy Commissioner of Income -Tax, Central Circle-2(1), Ahmedabad vs. M/S. Claris Lifesciences Limited, Ahmedabad

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

ITA 295/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad07 Feb 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकरअपीलसं./Ita No. 295/Ahd/2022 धििाधरणवरध/Asstt. Year: 2018-2019 The D.C.I.T, M/S Claris Lifesciences Limited, Central Circle-2(1), Vs. Claris Corporate Hq, Ahmedabad. Near Parimal Rly. Crossing, Ellisbridge, Ahmedabad-380006. Pan: Aaacc6366Q

For Appellant: Shri Tushar Hemani, Sr. Advocate with Shri Parimalsinh B. ParmarFor Respondent: Shri Sudhendu Das, CIT.D.R
Section 50Section 54ESection 70Section 74

Shri Shivjeet Vijaysingh Ghatge, Kolhapur vs. Income Tax Officer, Ward-2(1), Kolhapur

Appeal is dismissed as not maintainable in above terms

ITA 900/PUN/2023[2011-12]Status: DisposedITAT Pune08 Nov 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteassessment Year 2011-2012 Shri Shivjeet Vijaysingh Ghatge [Karta Of Smaller The Income Tax Officer, Huf] Successor Of Bigger Ward – 2 (1), Huf Vijaysingh Aaykar Bhavan, Yeshwantrao Ghatge, 31-C/2 E Ward, Yeshwant Bhavan, Vs Tarabai Park, Nagala Park, Near Sanjay Kolhapur. Ghodawat University, Maharashtra. Kolhapur – 416 003 Pin – 416 003 State Of Maharashtra. Pan Aotpg6363B Appellant Respondent

For Appellant: Shri MK KulkarniFor Respondent: Shri M.G. Jasnani
Section 143(3)Section 2(11)Section 2(29)

Yogesh Bhomraj Porwal L/H of Shri Bhomraj Chandanmal Porwal, Pune vs. Principal Commissioner of Income-Tax (Central), Pune

The appeal of the appellant is DISMISSED in above terms

ITA 56/PUN/2021[2012-13]Status: DisposedITAT Pune01 Nov 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 056/Pun/2021 निर्धारण वषा / Assessment Year : 2012-13 Yogesh Bhomraj Porwal L/H Of Bhomraj Chandanmal Porwal Flat No.-1, Chandanbala Terrace, 26/27, Mukund Nagar, Pune–411037 Pan: Arlpp2918G . . . . . . . अपीलार्थी / Appellant बिधम / V/S

For Appellant: Mr Prateek Jha [‘Ld. AR’]For Respondent: Mr Keyur Patel [‘Ld. DR’]
Section 159(3)Section 2(11)Section 2(29)Section 263

Javed Karimkhan Patel (L/H of Late-Karim Khan Shahnoorkhan Patel), Aurangabad vs. Income-Tax Officer, Ward 2(2), Aurangabad

Appeal is dismissed in above terms

ITA 1402/PUN/2015[2009-10]Status: DisposedITAT Pune31 Aug 2023AY 2009-10

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपील सं. / Ita No.1402/Pun/2015 िनधा"रण वष" / Assessment Year : 2009-10

For Appellant: Shri Pramod ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 159Section 2(11)Section 2(29)Section 271(1)(c)

M/S. Sri Venkateshwara Logistics vs. The Commissioner of Commercial Taxes

WP/100688/2021HC Karnataka09 Mar 2021

Bench: The Hon’Ble Mr. Justice Sachin Shankar Magadum W.P.No.100688/2021 (T-Res) Between

Section 36(1)Section 39(1)Section 62(6)(a)Section 72(2)

Commissioner of Income Tax, Shillong vs. Jai Prakash Singh

CIVIL APPEAL No. 2542/1977Supreme Court13 Mar 1996

Bench: 2 Judges

Section 143(2)