SHRI RADHA MOHAN KHANDELWAL vs. ASSISTANT COMMISSIONER OF INCOME TAX

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CW/14337/2022HC RajasthanRJHC02076329202220 May 2025Bench: AVNEESH JHINGAN,MUKESH RAJPUROHIT2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted the respondent's reply dated 06.08.2024, which stated that the initial notice under Section 148 of the Income Tax Act, 1961, dated 25.06.2021, was issued in the name of the deceased assessee. Consequently, the subsequent notice under Section 148A(b) dated 27.07.2022 and the order under Section 148A(d) dated 27.07.2022 were deemed invalid. The Tribunal observed that the reassessment proceedings under Section 148 had been dropped. In light of the respondent's submission and the dropping of proceedings, the petition was disposed of as infructuous. The respondent was granted liberty to proceed in accordance with law, implying the possibility of initiating fresh proceedings if permissible.

What were the facts?

The petitioner, Shri Radha Mohan Khandelwal, representing the legal heir of the deceased assessee Smt. Anguri Devi Khandelwal, filed a writ petition challenging a notice issued under Section 148 and an order passed under Section 148A(d) of the Income Tax Act, 1961. The respondent, Assistant Commissioner of Income Tax, Circle 4, Jaipur, filed a reply. In the reply, the respondent acknowledged that the initial notice under Section 148 dated 25.06.2021 was issued in the name of the deceased assessee, and subsequent notices under Section 148A(b) and the order under Section 148A(d), both dated 27.07.2022, would therefore not be valid. Consequently, the reassessment proceedings initiated under Section 148 were dropped.

What were the issues?

1. Whether the reassessment proceedings initiated under Section 148 of the Income Tax Act, 1961, are valid when the initial notice was issued in the name of a deceased assessee. Assessee's Contention: The petitioner implicitly challenges the validity of the reassessment proceedings by filing the writ petition against the notice and order. The core of the issue is the validity of proceedings initiated against a deceased individual without proper substitution or adherence to legal procedures for legal heirs. Revenue's Contention: The respondent, in its reply, concedes that the initial notice under Section 148 dated 25.06.2021 was issued in the name of the deceased assessee. Furthermore, the subsequent notice under Section 148A(b) dated 27.07.2022 and the order under Section 148A(d) dated 27.07.2022 are also considered invalid due to the initial defect. The revenue states that reassessment proceedings under Section 148 have been dropped in this case but reserves the right to initiate fresh proceedings.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:21147-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 14337/2022 Shri Radha Mohan Khandelwal, Legal Heir Of Late Smt. Anguri Devi Khandelwal And S/o Of Late Shri Sitaram Khandelwal, Aged About 62Years, R/o674 Khandaka Mansion , Bordi Ka Rasta, Kis- hanpole Bazar Jaipur 302001 , Rajasthan India ----Petitioner Versus Assistant Commissioner Of Income Tax, Circle 4, New Central Revenue Building, Statue Circle,jaipur, Rajasthan, 302005 ----Respondent For Petitioner(s) : Mr.Sandeep Taneja, Adv. For Respondent(s) : Mr.Sandeep Pathak, Adv. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MUKESH RAJPUROHIT Order 20/05/2025 1. This petition is filed aggrieved of issuance of notice u/s 148 challenging the order u/s 148A(d) of the Income Tax Act, 1961 (for short ‘the Act’). The respondent has filed reply dated 06.08.2024 and para 4 of the reply is reproduced below:- “That in view of the observations of the Hon’ble Court and the reply submitted by the Petitioner, since the initial notice under Section 148 of the Act of 1961 dated 25.06.2021 was issued in the name of deceased Assessee and subsequent no- tice under Section 148A(b) dated 27.07.2022 and order under Section 148A(d) dated 27.07.2022 will not be valid and therefore the re- assessment proceedings under the provisions of Section 148 of the Act of 1961 has been dropped in the instant case. However, it is submitted that fresh proceeding for reassessment under Section 148A read with Section 148 may be initiated as per the provisions of the Act of 1961.”

[2025:RJ-JP:21147-DB] (2 of 2) [CW-14337/2022] 2. In view of the reply filed, the petition is disposed of as in- fructuous. 3. Needless to say the respondent shall be at liberty to proceed in accordance with law. (MUKESH RAJPUROHIT),J (AVNEESH JHINGAN),J GAURAV /47

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