citedby: 1548818

Savita Kapila Legal Heir Of Late Shri ... vs Assistant Commissioner Of Income Tax , ... on 16 July, 2020

In Smt. Sudha Prasad (supra) the petitioner had challenged the assessment order and demand notice only. Neither non-issuance of notice was challenged nor the issue of proceedings being barred by limitation was raised or decided. Consequently, the said judgment is inapplicable to the present case and is therefore, of no help to the revenue.

Delhi High Court Cites 21 - Cited by 22 - Manmohan - Full Document

M/S. Emta Coal Ltd.,( Erstwhile Known As ... vs Acit, Central Circle - 3(1) , Kolakta on 29 June, 2021

18. He also relied upon the judgment of the High Court of Jharkhand in the case of Smt. Sudha Prasad v. Chief Commissioner of Income Tax [2005] 275 ITR 135 (Jharkhand) wherein, according to him under similar circumstances, the Court had set aside the proceedings for de novo assessments instead of quashing the same, on account of Revenue's bona fidee mistake since notice was issued to a dead person out of ignorance of assessee's death, which was not intimated to the Revenue.

Income Tax Appellate Tribunal - Kolkata Cites 44 - Cited by 1 - Full Document

Pesak Ventures Ltd., Gurgaon vs Dcit (International Taxation), New ... on 19 June, 2018

4.18 Similarly, in the case of Smt. Sudha Prasad Vs Chief CIT (2005) 275 ITR 135, the assessment proceeding against the deceased person, was not initiated by way of notice while that person was alive. As the death of the person was not known to the Department, the assessment was made in the name of the deceased person. The Hon'ble High Court of Jharkhand set aside the proceedings with a liberty to the Assessing Officer to complete the assessment proceeding in respect of the income of the deceased after giving notice to the legal representative of the deceased and after hearing them.

Income Tax Appellate Tribunal - Delhi Cites 29 - Cited by 0 - Full Document

Jadagadder Pakkerappa, Legal Heir ... vs Income Tax Officer, Ward-1 & Tps,, ... on 26 February, 2026

Judgment passed in Appanna Seetharamu v. ITO [IT Appeal No. 877 of 2018, dated 3-9-2019] and the judgment in the case of Smt. Sudha Prasad v. Chief CIT [2003] 133 Taxman 864/[2005] 275 ITR 135 (Jharkhand), the Court had permitted de novo proceedings to be initiated for the same assessment year against the legal representatives. However, what does not come out from the facts in the aforesaid cases is the consideration of the point of limitation vis-à-vis the proposed proceedings against the legal representatives. If the case was that proceedings were initiated against the deceased assessee and subsequently on coming to know the details regarding the legal representatives, fresh notice is issued and such notice is challenged by the legal representatives as being invalid as against them, consideration would have been different. If the notice to the said legal representatives at the second instance were issued within the time prescribed under section 149, such fact would be of relevance wherein a contention is raised regarding the absence of jurisdiction to initiate proceedings vis-à-vis legal representatives as has been considered above. The Court in none of the above judgments has recorded a finding as to whether issuance of notice to the deceased in contravention of section 159(2)(b) could be saved which point was not raised nor considered in the said judgments and accordingly, the Court not having expressed a view as regards to the power to ITA No.1406/Bang/2025 Jadagadder Pakkerappa, Shikaripura Page 17 of 20 initiate proceeding against the legal representatives, such judgments are of no avail.

Income Tax Appellate Tribunal - Bangalore Cites 35 - Cited by 0 - Full Document

Mrs. Surekha Legal Representative Of ... vs Income Tax Officer, Ward-7(2)(5), ... on 6 March, 2026

Judgment passed in Appanna Seetharamu v. ITO [IT Appeal No. 877 of 2018, dated 3-9-2019] and the judgment in the case of Smt. Sudha Prasad v. Chief CIT [2003] 133 Taxman 864/[2005] 275 ITR 135 (Jharkhand), the Court had permitted de novo proceedings to be initiated for the same assessment year against the legal representatives. However, what does not come out from the facts in the aforesaid cases is the consideration of the point of limitation vis-à-vis the proposed proceedings against the legal representatives. If the case was that proceedings were initiated against the deceased assessee and subsequently on coming to know the details regarding the legal representatives, fresh notice is issued and such notice is challenged by the legal representatives as being invalid as against them, consideration would have been different. If the notice to the said legal representatives at the second instance were issued within the time prescribed under section 149, such fact would be of relevance wherein a contention is raised regarding the absence of jurisdiction to initiate proceedings vis-à-vis legal representatives as has been considered above. The Court in none of the above judgments has recorded a finding as to whether issuance of notice to the deceased in contravention of section 159(2)(b) could be saved which point was not raised nor considered in the said judgments and accordingly, the Court not having expressed a view as regards to the power to initiate proceeding against the legal representatives, such judgments are of no avail.

Income Tax Appellate Tribunal - Bangalore Cites 41 - Cited by 0 - Full Document

Subhadra Makena vs The Income Tax Officer on 17 August, 2022

The issue identical to the case on hand came up for consideration before Jharkhand High Court in Smt. Sudha Prasad v. Chief CIT1. Dealing with the legal issues involved, the Court held that an opportunity should be given by the Department to the widow of the deceased before any order is passed. It will be appropriate to extract the relevant portion of the order at paragraphs Nos.5 to 7, which is as under:-

Andhra Pradesh High Court - Amravati Cites 9 - Cited by 0 - C P Kumar - Full Document

Search Results Page

Refine Search