Kumar Sankalp (Legal Heir of Late Shri Ajendra Kumar Rastogi) v. Income Tax Officer -2(1) Lko. and 2 Others
Case brief
What is this about?
Posthumous tax assessment notice; assessee died on/before 20.02.2024; notice issued against deceased assessee; legal heir petitioner Kumar Sankalp; relief sought against initiation of proceedings and consequential order; WRIT TAX No. 35 of 2025; Allahabad High Court Lucknow Bench; Court No. 1; interim adjournment order dated 28.1.2025; time granted one week; listing week commencing 10.02.2025; Section 159 Income Tax Act 1961 proceedings against deceased person's estate left open; Income Tax Officer -2(1) Lko.; counsel Amandeep Singh (petitioner); Kushagra Dikshit and Neerav Chitravanshi (respondents); bench Attau Rahman Masoodi J and Subhash Vidyarthi J.
What did the court decide?
Interim relief of procedure only: one week's time granted to petitioner's counsel to file the necessary application seeking relief against the notice dated 20.02.2024; matter listed for the week commencing 10.02.2025; department meanwhile left free to initiate proceedings under S. 159, Income Tax Act, 1961, if it chooses. No substantive adjudication.