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Documents citing Chandreshbhai Jayantibhai Patel vs The Income Tax Officer on 10 December, 2018

Acit-16(2), Mumbai, Aayakar Bhavan vs Fakhruddin Taiyebali Padaria, Mumbai on 7 January, 2025

Further, the ld. CIT(A) also referred the decision of Hon'ble Gujarat High Court in the case of Chandreshbhai Jayantibhai Patel vs Income Tax Officer reported in (2019) 101 taxmann.com 362 (Guj) and various other decision as elaborated in the finding of ld. CIT(A) on the proposition that proceeding initiated by the assessing officer against the deceased assessee are not tenable in the eyes of law and are required to be quashed and set aside. After considering the above facts and findings of various courts as elaborately discussed in the decision of ld. CIT(A) as reproduced (supra) in this order, we do not find any reason to interfere in the findings of the ld. CIT(A), therefore, the appeal filed by the Revenue is dismissed.
Income Tax Appellate Tribunal - Mumbai Cites 36 - Cited by 0 - Full Document

Late Sh. Shekhar Dhariwal Through L/H ... vs Ito, Ward-2(2), Kota on 2 June, 2023

Reassessment--Issuance of notice after assessee's death--Assessee had not filed her return of income u/s 139 and had not declared her total income--Revenue issued notice u/s 148--By the time notice was issued, assessee had passed away--Revenue submitted that if notice u/s 148 is issued to dead person instead of upon her legal representatives, same shall be valid as per Section 292B--Writ petition was filed by assessee's son--Held, in case of Chandreshbhai Jayantibhai Patel vs. Income-tax Officer [(2019) 101 taxmann.com 362 (Gujarat)], it was observed that notice u/s 148 is jurisdictional notice, and existence of valid notice u/s 148 is condition precedent for exercise of jurisdiction by AO to assess or reassess u/s 147--Notice issued u/s 148 against dead person is invalid, unless legal representative submits to jurisdiction of AO without raising any objection--Therefore, where legal representative does not waive his right to notice u/s 148, it cannot be said that notice issued against dead person is in conformity with or according to intent and purpose of Act which requires issuance of notice to assessee, whereupon AO assumes jurisdiction u/s 147 and consequently, provisions of section 292B would not be attracted--In view of provisions of section 159(2)(b), it is permissible for AO to issue fresh notice u/s 148 against legal representative, provided that same is not barred by limitation; he cannot continue proceedings based on an invalid notice issued u/s 148 to dead assessee--In present case, writ application succeeded-- Notice issued by revenue u/s 148 were quashed"
Income Tax Appellate Tribunal - Jaipur Cites 21 - Cited by 0 - Full Document

Deputy Commissioner Of Income Tax, ... vs Anilkumar Ochhavlal Desai, Vadodara on 26 July, 2024

12. The matter again came up for consideration before the Hon'ble High Court in the case of Chandreshbhai Jayantibhai Patel vs. ITO where the aforesaid position of law was reiterated vide judgment dated 10.12.2018 reported in [2019] 413 ITR 276(Guj). The Hon'ble High Court passed a detailed judgment taking note of the various provisions of law defining the term assessee u/s. 2(7) of the Act, the term legal representative u/s. 2(29) of the Act, the provisions applicable to legal representatives u/s. 159 of the Act and the provisions of Section 292B/BB of the Act relating to return of income etc. not to be invalid on certain grounds and notice deemed to be valid in certain circumstances. Taking note of the above, the Hon'ble High Court held that the legal representatives of the deceased assessee are to be deemed as assessee's and as per the provisions of Section 159 where the assessee had expired prior to the issue of notice u/s 148 of the Act then the proceedings had to be taken against the legal representative/s as per Section 159(2)(b) of the Act, meaning thereby that in pursuance to notice issued u/s. 148 of the Act to a dead person, proceedings cannot be continued against the legal representative and notice u/s. 148 is to be issued to the legal representatives. The contentions of the revenue that the issuance of notice to a dead person is some technical defect which can be corrected u/s. 292B, The Hon'ble High Court held that the notice issued u/s. 148 against a dead person is invalid , unless the legal representatives submit to the jurisdiction of the Assessing Officer without raising any objection on receipt of the notice. The Hon'ble High Court noted that where the legal representatives filed return of income in response to notice u/s 148 of the Act and thus participated in the proceedings, it could be said that the legal representatives had waived their right to notice u/s. 148 and the notice therefore could not be said to be invalid. The relevant findings of the Hon'ble High Court at para 7 to 20 of the order is as under:
Income Tax Appellate Tribunal - Ahmedabad Cites 30 - Cited by 0 - Full Document

Sh. Meenu Gupta (Legal Heir Of Late Sh. ... vs Assistant Commissioner Of Income Tax, ... on 20 September, 2024

10. In the present case, the proceedings were not initiated against the assessee when he was alive and after his death, his legal heirs did not step into the shoes of the deceased assessee. The Gujarat High Court in Chandresh Jayantibhai Patel v ITO 2018 SCC OnLine Guj. 4812, took the view that there is no statutory provision which casts a duty upon the legal representatives to intimate the factum of death of an assessee to the Income Tax Department. The Court also took note that there may be cases where the legal representatives are estranged from the deceased assessee or the deceased assessee may have bequeathed his entire wealth to a charity.
Delhi High Court Cites 13 - Cited by 0 - Y Varma - Full Document

Kanubhai Dhirubhai Patel Lr Of Late ... vs Income Tax Officer Ward 6(1)(1) ... on 14 February, 2022

6. The aforesaid issue is no more res integra. Undisputedly, the original assessee had expired on 22.11.2020, the impugned notice under Section 148 of the Act came to be issued on 31.03.2021, which was addressed to the deceased asseessee calling upon to file return of income for annual A.Y. 2015-16. Even thereafter, the notice under Section 142(1) of the Act seeking further proceedings came to be issued on 17.12.2021, once again upon the deceased assessee. At this stage, it would be appropriate to reproduce the decision of this Court in the case of Chandreshbhai Jayantibhai Patel Vs. Income Tax Officer reported in (2019) 101 taxmann.com 362 (Gujarat), we quote relevant observations made as under:
Gujarat High Court Cites 27 - Cited by 11 - J B Pardiwala - Full Document

Nanduben Ratilal Patel (Since Decd. ) ... vs Deputy Commissioner Of Income Tax, ... on 25 June, 2019

7. Both the submissions of Ms. Raval, the learned senior standing counsel appearing for the Revenue are covered by the decision of this Court in the case of Chandreshbhai Jayantibhai Patel vs. Income-tax Officer [(2019) 101 Page 4 of 20 Downloaded on : Thu Jul 11 01:30:42 IST 2019 C/SCA/10405/2019 ORDER taxmann.com 362 (Gujarat)]. We may quote the relevant observations :
Gujarat High Court Cites 33 - Cited by 0 - J B Pardiwala - Full Document

Nirmal Kumar (As Legal ... vs Deputy Commissioner Of Income Tax, ... on 29 October, 2024

In Chandreshbhai Jayantibhai Patel v. ITO [2019] 413 ITR 276 (Guj.), [2019] (1) TMI 353-the Gujarat High Court has also held (page 290 of 413 ITR): "the question that therefore arises for consideration is whether the notice under section 148 of the Act issued against the deceased-assessee can be said to be in conformity with or according to the intent and purposes of the Act. In this regard, it may be noted that a notice under section 148 of the Act is a jurisdictional notice, and existence of a valid notice under section ITA No.1191/Bang/2024 Page 8 of 10 148 is a condition precedent for exercise of jurisdiction by the Assessing Officer to assess or reassess under section 147 of the Act. The want of valid notice affects the jurisdiction of the Assessing Officer to proceed with the assessment and thus, affects the validity of the proceedings for assessment or reassessment. A notice issued under section 148 of the Act against a dead person is invalid, unless the legal representative submits to the jurisdiction of the Assessing Officer without raising any objection." Consequently, in view of the above, a reopening notice under section 148 of the Act, 1961 issued in the name of a deceased-assessee is null and void.
Income Tax Appellate Tribunal - Bangalore Cites 13 - Cited by 0 - Full Document
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