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Narender Kumar Aggarwal L/H Late Smt ... vs Ito, Ward 43(6), Delhi on 22 August, 2022

Author: Manmohan

Bench: Manmohan, Manmeet Pritam Singh Arora

                              $~39
                              *      IN THE HIGH COURT OF DELHI AT NEW DELHI
                              +      W.P.(C) 12055/2022 & C.M.Nos.36015-36016/2022
                                     NARENDER KUMAR AGGARWAL L/H LATE SMT HITESH
                                     KUMARI
                                                                                ..... Petitioner
                                                 Through: Ms.Rano Jain with Mr.Venketesh
                                                          Chaurasia, Advocates.
                                                 versus

                                     ITO, WARD 43(6), DELHI                                ..... Respondent
                                                        Through:     Mr.Sunil Kumar Agarwal,
                                                                     Sr.Standing Counsel with Mr.Tushar
                                                                     Gupta and Mr.Utkarsh Tiwari,
                                                                     Advocates.
                              CORAM:
                              HON'BLE MR. JUSTICE MANMOHAN
                              HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA
                                                        ORDER

% 22.08.2022 Present writ petition has been filed on behalf of the legal heir of the assessee 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 13th July, 2022 for Assessment Year 2015-16.

Learned counsel for the petitioner states that the impugned order passed under Section 148A(d) of the Act and the notice issued under Section 148 of the Act are void ab initio as they have been issued in the name of a dead person. In support of her submission, she relies on the decision of this court in Savita Kapila v. ACIT in W.P.(C) 3258/2020 and Mrs. Sripathi Subbaraya Manohara v. PCIT in W.P.(C) 2678/2020.

Issue notice. Mr.Sunil Kumar Agarwal, learned senior standing counsel accepts notice on behalf of the respondent-revenue. He states that he would file a counter affidavit within four weeks to distinguish the judgments relied upon by learned counsel for the petitioner. Rejoinder affidavit, if any, be filed before the next date of hearing.

List on 02nd February, 2023.

Till further orders, there shall be a stay of the order passed under Section 148A(d) of the Act and the notice issued under Section 148 of the Act both dated 13th July, 2022 for the Assessment Year 2015-16.

MANMOHAN, J MANMEET PRITAM SINGH ARORA, J AUGUST 22, 2022 KA Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:23.08.2022 18:21:42