Delhi High Court - Orders
Mrs. Sripathi Subbaraya Manohara L/H ... vs Principal Commissioner Of Income Tax ... on 11 August, 2020
Author: Manmohan
Bench: Manmohan, Sanjeev Narula
$~1
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 2678/2020
MRS. SRIPATHI SUBBARAYA MANOHARA
L/H LATE SRIPATHI SUBBARAYA GUPTA ..... Petitioner
Through: Mr. Piyush Kaushik, Advocate with
Mr. Divyanshu Agarwal, Advocate.
versus
PRINCIPAL COMMISSIONER
OF INCOME TAX 22, N.DELHI & ANR. ..... Respondents
Through: Mr. Ruchir Bhatia, Advocate with
Ms. Mansie Jain and Mr. Chandratanay
Chaubey, Advocates.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE SANJEEV NARULA
ORDER
% 11.08.2020 CM APPL. 18605/2020
Allowed, subject to all just exceptions. CM APPL. 18604/2020 The present application has been listed by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing.
Present application has been filed seeking hearing and disposal of the writ petition.
Learned counsel for petitioner states that not only the notice dated 22nd March, 2019 re-opening the assessment under Section 148 of the Income Tax Act, 1961, but also the re-assessment order as well as the penalty notices impugned in the petition had been issued in the name of deceased and in the PAN of deceased. He submits that the issues raised in the present writ petition are covered in the petitioner's favour by virtue of a judgment rendered by this Court in Savita Kapila, legal heir of Late Sh. Mohinder Paul Kapila Vs. Assistant Commissioner of Income Tax, Circle 43(1) Delhi, W.P.(C) No.3258/2020 passed on 16th July, 2020.
Issue notice.
Mr. Ruchir Bhatia, learned counsel, accepts notice on behalf of the respondents.
He prays for and is permitted to file a counter affidavit to the writ petition within four weeks.
Rejoinder affidavit, if any, be filed before the next date of hearing. In the meantime, the operation of the impugned notice dated 22nd March, 2019 and consequential orders as well as penalty notices issued by the respondents are stayed.
List for hearing and disposal on 1st October, 2020. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the parties in person/learned counsel through email.
MANMOHAN, J SANJEEV NARULA, J AUGUST 11, 2020 sb