Disposed

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

Delhi HC17 Jan 2025W.P.(C)/606/2025

Case brief

AI extract

What is this about?

Petition challenging a Section 148 reopening notice for AY 2018-19 issued in the name of a deceased assessee. The court directed the Assessing Officer to decide the petitioner's threshold objection to the notice's validity and permitted revival of the petition if aggrieved.

What did the court decide?

AO directed to decide petitioner's objection on validity of Section 148 notice; liberty to revive petition granted.

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

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$~32

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 606/2025 & CM APPL. 2811/2025 MANISH MITTAL AS LEGAL HEIR OF THE DECEASED DEVENDER MITTAL .....Petitioner Through: Mr. Gautam Jain, Advocate with Mr. Shaantanu Jain, Mr. Deepanshu Jain and Mr. Manish Yadav, Advocates

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versus

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INCOME TAX OFFICER WARD 58(3), DELHI

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& ANR. .....Respondents Through: Mr. Gaurav Gupta, Senior Standing Counsel with Mr. Shivendra Singh and Mr. Yojit Pareek, Junior Standing Counsels Mr. Ravi Kant Srivastava, Sr. Panel Counsel for R-2

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CORAM:

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HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

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O R D E R % 17.01.2025

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CM APPL. 2812/2025

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Exemption allowed subject to all just exceptions.

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The application stands disposed of.

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W.P.(C) 606/2025 & CM APPL. 2811/2025

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The petitioner has filed the present petition impugning a notice dated 30.03.2024 (hereafter the impugned notice ) issued under Section 148 of the Income Tax Act, 1961 (hereafter the Act) in respect of Assessment Year (AY) 2018-19.

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The petitioner is the son of the deceased assessee in whose name the

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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 27/01/2025 at 12:10:04

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impugned notice has been issued. Apart from raising various other 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.

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The learned counsel appearing for the Revenue submits that the petitioner has already filed objections before the Assessing Officer (AO) raising the said issue. And, it is expected that the AO will decide the same within a period of ten days. He submits that the petitioner’s grievance may not survive after the decision.

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In view of the above, we dispose of the present petition by directing the AO to consider the petitioner’s objection as noted above at the threshold stage and pass an order deciding the issue as to the validity of the impugned notice.

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In the event, the petitioner is aggrieved by the decision of the AO, the petitioner is granted liberty to revive the present petition.

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Pending applications also stand disposed of.

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VIBHU BAKHRU, ACJ

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TUSHAR RAO GEDELA, J

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JANUARY 17, 2025 Ms/vc

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Click here to check corrigendum, if any

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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 27/01/2025 at 12:10:04

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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