Delhi High Court - Orders
Sangita Sharma L/H Late Shri Yogesh ... vs Ito, Ward 62(1), Delhi on 8 July, 2022
Author: Manmohan
Bench: Manmohan, Manmeet Pritam Singh Arora
$~10
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 10322/2022
SANGITA SHARMA L/H LATE SHRI YOGESH SHARMA
..... Petitioner
Through: Ms.Rano Jain with Mr.Venketesh
Chaurasia, Advocates.
versus
ITO, WARD 62(1), DELHI ..... Respondent
Through: Mr.Sanjay Kumar, senior standing
counsel for the Revenue.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
ORDER
% 08.07.2022 C.M.No.29762/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.10322/2022 & C.M.No.29761/2022 Present writ petition has been filed challenging the order dated 29th March, 2022 issued under Section 148A(d) of the Income Tax Act, 1961 ['the Act'] as well as the notice dated 12th April, 2022 under Section 148 of the Act for assessment year 2015-16.
Learned counsel for the petitioner states that the impugned order and notice are a nullity in the eyes of law as they have been issued in the name of a dead person. In support of her submission, she relies on the decisions of this Court in Savita Kapila v. ACIT in W.P.(C) 3258/2020 and Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:11.07.2022 17:04:34 Mrs. Sripathi Subbaraya Manohara v. PCIT in W.P.(C) 2678/2020.
Issue notice. Mr.Sanjay Kumar, standing counsel accepts notice on behalf of the respondent/revenue. He prays for and is granted four weeks to file a counter affidavit. Rejoinder affidavit, if any, be filed before the next date of hearing.
List on 06th September, 2022 along with W.P.(C) No.9297/2022. Till further orders there shall be a stay of the impugned notice dated 12th April, 2022 issued under Section 148 of the Act.
MANMOHAN, J MANMEET PRITAM SINGH ARORA, J JULY 8, 2022 KA Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:11.07.2022 17:04:34