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Vikram Bhatnagar As Legal ... vs Assistant Commissioner Of Income Tax on 28 October, 2021

Author: Manmohan

Bench: Manmohan, Navin Chawla

                          $~56
                          *      IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +      W.P.(C) 12215/2021
                                 VIKRAM BHATNAGAR AS LEGAL REPRESENTATIVE
                                 ACTING FOR AND ON BEHALF OF LEGAL HEIRS OF LATE
                                 SH VIRENDRA KUMAR BHATNAGAR (DECEASED)
                                                                         ..... Petitioner
                                                    Through      Mr.Rohit Jain with Mr.Aniket
                                                                 D.Agrawal, Advocates.
                                                    versus

                                 ASSISTANT COMMISSIONER OF INCOME TAX ..... Respondent
                                              Through Mr.Ajit Sharma, Advocate.

                                 CORAM:
                                 HON'BLE MR. JUSTICE MANMOHAN
                                 HON'BLE MR. JUSTICE NAVIN CHAWLA
                                         ORDER

% 28.10.2021 The petition has been heard by way of video conferencing.

Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.12215/2021 & C.M.No.38258/2021 Present writ petition has been filed challenging the assessment order dated 30th September, 2021 under Section 143(3) of the Income Tax Act, 1961 [the Act] and consequential notice of demand under Section 156 of the Act and notice initiating proceedings for levy of penalty under Section 270A of the Act. Petitioner also impugns the notice dated 22nd September, 2019 issued under section 143(2) of the Act for initiating scrutiny assessment Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:29.10.2021 22:27:43 proceedings in the case of the assessee- Late Sh. Virendra Kumar Bhatnagar for assessment year 2018-19.

Learned counsel for the petitioner states that the impugned notice dated 22nd September, 2019 suffers from a fundamental jurisdictional and incurable defect and is void ab initio as it has been issued in the name of a dead person. In support of his submission, he relies upon the judgment of this Court in Savita Kapila vs. ACIT (2020) 426 ITR 502 (Del).

Issue notice.

Mr.Ajit Sharma, Advocate accepts notice on behalf of respondent. He prays for and is permitted to file a counter-affidavit within four weeks. Rejoinder-affidavit, if any, be filed before the next date of hearing.

List on 05th April, 2022.

Till further orders, there shall be a stay of the impugned assessment order under Section 143(3) of the Act, notice of demand under Section 156 of the Act and notice initiating proceedings for levy of penalty under Section 270A of the Act all dated 30th September, 2021.

The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.

MANMOHAN, J NAVIN CHAWLA, J OCTOBER 28, 2021 KA Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:29.10.2021 22:27:43