Disposed

Manish Mittal as Legal Heir of the Deceased Devender Mittal v. Income Tax Officer Ward 58(3), Delhi & Anr.

Delhi HC10 Mar 2025W.P.(C)/2980/2025

Case brief

AI extract

What is this about?

Writ petitions challenged Section 148 notices issued against a deceased assessee for four assessment years. The Revenue conceded the notices could be quashed if the legal heir updated heir details on the portal. The Court quashed the notices and bound the petitioner to that undertaking, disposing of the petitions.

What did the court decide?

Impugned Section 148 notices dated 30.03.2024 for AYs 2016-17 to 2019-20 quashed; petitioner to update legal-heir details on Revenue portal within 3 weeks; no costs.

Manish Mittal as Legal Heir of the Deceased Devender Mittal Vs… — Income Tax | Delhi HC (2025)

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$~92, 93, 95 and 96

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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W.P.(C) 2976/2025 & CM APPL. 14094/2025, CM APPL. 14095/2025

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MANISH MITTAL AS LEGAL HEIR OF THE DECEASED DEVENDER MITTAL .....Petitioner Through: Mr. Gautam Jain, Mr. Shanntanu Jain, Mr. Deepanshu Jain, Mr. Manish Yadav and Mr. Prateek Kumar, Advocates versus

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INCOME TAX OFFICER WARD 58(3), DELHI & ANR.

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.....Respondents Through: Mr. Gaurav Gupta, Senior Standing Counsel with Mr. Shivendra Singh and Mr. Yogit Pareek, Junior Standing Counsel. Mr. Ravi Kant Srivastava, Senior Panel Counsel for R-2/UOI.

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(93) + W.P.(C) 2977/2025 & CM APPL. 14096/2025, CM APPL. 14097/2025

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MANISH MITTAL AS LEGAL HEIR OF THE DECEASED DEVENDER MITTAL .....Petitioner Through: Mr. Gautam Jain, Mr. Shanntanu Jain, Mr. Deepanshu Jain, Mr. Manish Yadav and Mr. Prateek Kumar, Advocates

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versus

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INCOME TAX OFFICER WARD 58(3), DELHI & ANR.

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.....Respondents Through: Mr. Gaurav Gupta, Senior Standing Counsel with Mr. Shivendra Singh

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 23:34:47

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and Mr. Yogit Pareek, Junior Standing Counsel. Mr. Ravi Kant Srivastava, Senior Panel Counsel for R-2/UOI.

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(95) +	W.P.(C) 2979/2025 & C 14104/2025	M APPL. 14103/2025, CM	APPL.
	MANISH MITTAL AS LEGA DEVENDER MITTAL Through: versus	L HEIR OF THE DECEASED .....Pe Mr. Gautam Jain, Mr. Shannta Mr. Deepanshu Jain, Mr. Yadav and Mr. Prateek Advocates	titioner nu Jain, Manish Kumar,
	INCOME TAX OFFICER WA	RD 58(3), DELHI & ANR. .....Resp	ondents
	Through:	Mr. Gaurav Gupta, Senior S Counsel with Mr. Shivendr and Mr. Yogit Pareek, Standing Counsel.	tanding a Singh Junior
		Mr. Ravi Kant Srivastava, Panel Counsel for R-2/UOI.	Senior
(96)
+	W.P.(C) 2980/2025 & APPL.14106/2025	CM APPL. 14105/2025	, CM
	MANISH MITTAL AS LEGA DEVENDER MITTAL	L HEIR OF THE DECEASED .....P	etitioner
	Through:	Mr. Gautam Jain, Mr. Shannta	nu Jain,
	versus	Mr. Deepanshu Jain, Mr. Yadav and Mr. Prateek Advocates	Manish Kumar,

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INCOME TAX OFFICER WARD 58(3), DELHI & ANR.

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 23:34:47

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.....Respondents Through: Mr. Gaurav Gupta, Senior Standing Counsel with Mr. Shivendra Singh and Mr. Yogit Pareek, Junior Standing Counsel. Mr. Ravi Kant Srivastava, Senior Panel Counsel for R-2/UOI.

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CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

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O R D E R % 10.03.2025

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Present set of petitions have been filed seeking quashing and setting aside of the impugned notices dated 30.03.2024 issued under Section 148 of the Income Tax Act, 1961 (hereafter the Act ) for AYs 2016-17, 2017-18, 2018-19, 2019-20 and the consequential proceedings initiated pursuant to the said impugned notices, alongwith several other prayers.

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The short issue raised by the petitioner in the present set of writ petitions is as to whether a notice under section 148 of the Income Tax Act, 1961 can be issued against an assessee, since deceased and is maintainable.

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Heard learned counsel for the parties.

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At the outset, learned counsel for the Revenue fairly submits that the impugned notices in question can be quashed as the same have been issued against the assessee (since deceased) on the condition that the petitioner (legal heir) be directed to update and upload the details of the legal heirs of the deceased assessee on the portal as per the prescribed rules and format.

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Mr. Gautam Jain, learned counsel for the petitioner, on instructions, submits that the petitioner is willing to update and upload the details of the

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This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 23:34:47

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legal heirs of the deceased assessee, namely, late Mr. Devender Mittal. 6. In view of the above statement, binding the petitioner to such statement and undertaking, the impugned notices dated 30.03.2024 for AYs 2016-17, 2017-18, 2018-19, 2019-20, are quashed and set aside. The petitioner shall update and upload the details of the legal heirs/legal representative on the portal of the Revenue within 3 weeks from date. 7. In view of the above, the writ petition is disposed of alongwith pending applications, if any, without any order as to costs.

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DEVENDRA KUMAR UPADHYAYA, CJ

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TUSHAR RAO GEDELA, J

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MARCH 10, 2025/ rl

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Manish Mittal as Legal Heir of the Deceased Devender Mittal v. Income Tax Officer Ward 58(3), Delhi & Anr.

Case brief

What is this about?

What did the court decide?

Manish Mittal as Legal Heir of the Deceased Devender Mittal v. Income Tax Officer Ward 58(3), Delhi & Anr.

Case brief

What is this about?

What did the court decide?

What the court decided

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