Legal heir of a deceased assessee challenged a Section 148 reassessment notice for AY 2019-20 issued in the deceased's name. The High Court directed the Assessing Officer to decide the objection at the threshold stage, with liberty to revive the petition if aggrieved.
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versus
INCOME TAX OFFICER WARD 58(3), DELHI & ANR. .....Respondents Through: Mr. Gaurav Gupta, Senior Standing Counsel with Mr. Shivendra Singh and Mr. Yojit Pareek, Junior Standing Counsels Mr. Ravi Kantj Srivastava, Sr. Advocate
CORAM:
HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA
CM APPL. 2808/2025
W.P.(C) 603/2025 & CM APPL. 2807/2025
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 24/01/2025 at 16:48:35
contentions on the merits of the decision to reopen the assessment, the petitioner submits that the said notice is liable to be set aside on the ground it has been issued in the name of a deceased person. There is no cavil that a notice under Section 148 of the Act is a foundational jurisdictional notice and therefore any infirmity that vitiates the said notice could vitiate the entire re-assessment proceedings.
VIBHU BAKHRU, ACJ
TUSHAR RAO GEDELA, J
JANUARY 17, 2025 Ms/vc
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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 24/01/2025 at 16:48:35
1 issue framed by the court
Whether a Section 148 notice issued in the name of a deceased assessee is vitiated, and how the objection to its validity should be decided.
1 provisions across 1 enactments
Manish Mittal as legal heir of the deceased Devender Mittal
Income Tax Officer Ward 58(3), Delhi
Anr.
Vibhu Bakhru
Tushar Rao Gedela
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
