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Dharmendra Deo Mishra (Legal Heir Of ... vs Income Tax Officer, Ward 71(1), New ... on 3 February, 2023

Author: Rajiv Shakdher

Bench: Rajiv Shakdher

                          $~17
                          *      IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +      W.P.(C) 1389/2023 & CM APPL. 5210/2023
                                 DHARMENDRA DEO MISHRA (LEGAL HEIR OF LATE SMT.
                                 KAMAL MISHRA)                                          ..... Petitioner
                                                      Through:      Mr Inder Pawl Bansal, and Mr Vivek
                                                                    Bansal, Advocates.
                                              versus
                                 INCOME TAX OFFICER, WARD 71(1), NEW DELHI
                                 & ORS.                                                 ..... Respondent
                                                      Through:      Mr Puneet Rai, Sr. Standing Counsel.
                                 CORAM:
                                 HON'BLE MR JUSTICE RAJIV SHAKDHER
                                 HON'BLE MS JUSTICE TARA VITASTA GANJU
                                                      ORDER

% 03.02.2023 [Physical Hearing/Hybrid Hearing (as per request)]

1. This writ petition concerns Assessment Year (AY) 2013-14. Challenge in this writ petition, is laid to the order dated 20.07.2022, passed under Section 148A(d) and the consequential notice of even date i.e., 20.07.2022 passed under Section 148 of the Income Tax Act, 1961 [in short, "Act"].

2. Besides this, challenge is also laid to the proceedings initiated via communications dated 02.11.2022, 09.01.2023 and 27.01.2023.

3. Counsel for the petitioner says that after the institution of the writ petition, another notice dated 02.02.2023 has been received by the petitioner.

4. To be noted, the petitioner is the husband of the deceased assessee, i.e., Ms Kamal Mishra. We are informed that Ms Kamal Mishra expired on 18.04.2017.

4.1 The petitioner, in the reply dated 23.08.2022, to the notice issued under Section 148 of the Act, had furnished the information that the deceased assessee, i.e., Ms Kamal Mishra, had expired.

5. The petitioner's grievance is that, even thereafter, proceedings have continued in the name of the deceased assessee, without having regard to the information furnished by the petitioner i.e., the husband of the deceased assessee.

6. Mr Puneet Rai, learned senior counsel, who appears on behalf of the respondent/revenue, informs us that a somewhat similar issue is being considered by this court in a bunch of matters, one of which is W.P.(C) 12055/2022, titled Narender Kumar Aggarwal L/H Late Smt. Hitesh Kumari Vs. ITO, Ward 43(6), Delhi.

7. Accordingly, issue notice.

7.1 Mr Puneet Rai accepts notice on behalf of the respondent/revenue.

8. Counter-affidavit will be filed within the next two weeks. 8.1. Rejoinder thereto, if any, will be filed before the next date of hearing.

9. List the matter on 06.03.2023.

10. In the meanwhile, the operation of the impugned notices and order shall remain stayed till further directions of the court. The concerned Assessing Officer (AO) will also refrain from issuing further notices to the petitioner with regard to the concerned AY.

11. The Registry will scan and upload the copy of the notice dated W.P.(C) 1389/2023 Page 2 of 3 Signature Not Verified Digitally Signed By:SHEHROZ ALAM Signing Date:10.02.2023 14:18:47 02.02.2023, so that it remains embedded in the case file.

12. Parties will act based on the digitally signed copy of the order.

RAJIV SHAKDHER, J TARA VITASTA GANJU, J FEBRUARY 3, 2023/SA Click here to check corrigendum, if any W.P.(C) 1389/2023 Page 3 of 3 Signature Not Verified Digitally Signed By:SHEHROZ ALAM Signing Date:10.02.2023 14:18:47