Delhi High Court - Orders
Chanchal Singh (Legal Heir Of ... vs Income Tax Officer Ward 36 (1) Delhi on 12 September, 2022
Author: Manmohan
Bench: Manmohan, Manmeet Pritam Singh Arora
$~38
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 13202/2022 & C.M.No.39944/2022
CHANCHAL SINGH (LEGAL HEIR OF RAJESHWARI SINGH)
..... Petitioner
Through: Mr.Kapil Goel, Advocate (through
VC).
versus
INCOME TAX OFFICER WARD 36 (1) DELHI ..... Respondent
Through: Mr.Sanjay Kumar, Advocate with
Ms.Easha Kadian, Advocate.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
ORDER
% 12.09.2022 Present writ petition has been filed challenging the order passed under Section 148A(d) of the Income Tax Act, 1961 ('the Act') and the notice issued under Section 148 of the Act, both dated 29th July, 2022 for the assessment year 2015-16.
Learned counsel for the petitioner states that the impugned order passed under Section 148A(d) of the Act and notice issued under Section 148 of the Act both dated 29th July, 2022 have been passed in the name of the dead person, which itself makes it a nullity. He emphasises that the factum of death of assessee had been brought to the notice of the Assessing Officer by the petitioner vide letter dated 20th July, 2021. He submits that this Court in Savita Kapila, Legal Heir of Late Sh. Mohinder Paul Kapila vs. Assistant Commissioner of Income Tax, Circle 43(1) Delhi, (2020) 426 Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:13.09.2022 18:00:58 ITR 502 and Mrs. Sripathi Subbaraya Manohara L/H Late Sripathi Subbaraya Gupta v. PCIT 22 W.P. (C) 2678/2020 has held that 'sine qua non for acquiring jurisdiction to reopen an assessment is that notice under Section 148 should be addressed to a correct person and not to a dead person'.
Issue notice. Mr.Sanjay Kumar, learned senior standing counsel accepts notice on behalf of the respondent-revenue. 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 14th November, 2022 along with connected matters. Till further orders, there shall be a stay of the impugned order passed under Section 148A(d) of the Act as well as the notice issued under Section 148 of the Act, both dated 29th July, 2022.
MANMOHAN, J MANMEET PRITAM SINGH ARORA, J SEPTEMBER 12, 2022 KA Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:13.09.2022 18:00:58