Delhi High Court - Orders
Hardeep Singh Being Legal Heir Of Late ... vs Income Tax Officer Ward 68(5) New Delhi & ... on 3 June, 2022
Author: Manmohan
Bench: Manmohan, Manmeet Pritam Singh Arora
$~20
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 9297/2022 & C.M.No.27864/2022
HARDEEP SINGH BEING LEGAL HEIR OF LATE SARDAR
SAWARUP SINGH ..... Petitioner
Through: Mr.Yogesh K.Jagia with Mr.Rishabh
Nangia, Advocates.
versus
INCOME TAX OFFICER WARD 68(5) NEW DELHI & ANR.
..... Respondents
Through: Mr.Satish Kumar Agarwal, senior
standing counsel for the Revenue with
Mr.Tushar Gupta and Mr.Utkarsh
Tiwari, Advocates.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
ORDER
% 03.06.2022 Present writ petition has been filed by the legal heir of the asseessee challenging the reassessment notice issued under Section 148 of the Income Tax Act, 1961 [for short 'the Act'] as well as order passed under Section 148A(d) of the Act both dated 12th April, 2022 for the Assessment Year 2018-19.
Learned counsel for the petitioner states that the impugned order and notice are void ab initio as they have been issued in the name of a dead assessee. He states that vide letter dated 23rd March, 2022 the Petitioner informed the Respondents that the assessee had expired on 19th January, 2022. He further states that despite informing the authorities regarding the death of the assessee, the Respondents issued a show cause notice dated Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:06.06.2022 16:23:59 24th March, 2022 under Section 148A(b) of the Act to the dead assessee. He relies upon the judgments of this Court in Savita Kapila vs. Assistant CIT (2020) 118 taxmann.com 46 (Delhi) as well as in Mrs. Sripathi Subbaraya Manohara L/H late Sh. Sripathi Subbaraya Gupta vs. Principal Commissioner of lncome Tax-22, New Delhi and Anr., W.P.(C) No. 2678/2020.
Issue notice. Mr.Sunil Kumar Agarwal, standing counsel accepts notice on behalf of the respondents-revenue. He states that he would file a counter affidavit to distinguish the judgments relied upon by learned counsel for the petitioner.
Keeping in view the aforesaid, the respondents are given liberty to file a counter affidavit within four weeks. Rejoinder affidavit, if any, be filed before the next date of hearing.
List on 06th September, 2022.
Till further orders, there shall be a stay of the reassessment notice as well as the order passed under Section 148A(d) of the Act both dated 12th April, 2022 for the Assessment Year 2018-19.
MANMOHAN, J MANMEET PRITAM SINGH ARORA, J JUNE 3, 2022 KA Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:06.06.2022 16:23:59