MANISH MITTAL AS LEGAL HEIR OF THE DECEASED DEVENDER MITTAL vs. INCOME TAX OFFICER WARD 58(3), DELHI & ANR.

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W.P.(C)/2979/2025HC DelhiDLHC01012423202510 March 2025Bench: HON'BLE CHIEF JUSTICE DEVENDRA KUMAR UPADHYAYA,HON'BLE MR. JUSTICE TUSHAR RAO GEDELA4 pages
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What did the High Court hold?

The Delhi High Court quashed and set aside the impugned notices dated March 30, 2024, issued under Section 148 of the Income Tax Act, 1961, for AYs 2016-17, 2017-18, 2018-19, and 2019-20. The Court's decision was based on the concession made by the Revenue that the notices were not maintainable against a deceased assessee. The Court bound the petitioner to their undertaking to update and upload the details of the legal heirs of the deceased assessee on the Revenue's portal within three weeks from the date of the order. The writ petitions were disposed of accordingly, with no order as to costs. The principle established is that notices under Section 148 are not maintainable against a deceased assessee, and the Revenue may concede to quashing such notices if the legal heir undertakes to comply with procedural requirements for updating heir details.

What were the facts?

The petitioner, Manish Mittal, as the legal heir of the deceased Devender Mittal, filed writ petitions before the Delhi High Court. The petitions challenged notices dated March 30, 2024, issued under Section 148 of the Income Tax Act, 1961, for Assessment Years (AYs) 2016-17, 2017-18, 2018-19, and 2019-20. The core of the challenge was the maintainability of these notices issued against a deceased assessee. The Revenue, through its counsel, conceded that the notices could be quashed, provided the petitioner updated the details of the legal heirs on the Income Tax portal as per prescribed rules.

What were the issues?

1. Whether a notice issued under Section 148 of the Income Tax Act, 1961, is maintainable against a deceased assessee? (Question of law) Assessee's contention: The petitioner argued that notices under Section 148 cannot be issued against a deceased individual, as the proceedings are not maintainable. The petitioner sought to quash these notices and consequential proceedings. Revenue's contention: The Revenue, through its Senior Standing Counsel, conceded that the impugned notices could be quashed. However, this concession was made conditional upon the petitioner undertaking to update and upload the details of the legal heirs of the deceased assessee on the Income Tax portal as per the prescribed rules and format.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

W.P.(C) 2976/2025
W.P.(C) 2977/2025

Read from the judgment's own cause title. This page is filed under one of them.

$~92, 93, 95 and 96 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2976/2025 & CM APPL. 14094/2025, CM APPL. 14095/2025

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

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

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

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

INCOME TAX OFFICER WARD 58(3), DELHI & ANR. .....Respondents Through: Mr. Gaurav Gupta, Senior Standing Counsel with Mr. Shivendra Singh 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

and Mr. Yogit Pareek, Junior Standing Counsel.

Mr. Ravi Kant Srivastava, Senior Panel Counsel for R-2/UOI.

(95) + W.P.(C) 2979/2025 & CM APPL. 14103/2025, CM APPL. 14104/2025

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

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

(96) + W.P.(C) 2980/2025 & CM APPL. 14105/2025, CM APPL.14106/2025

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

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

.....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.

CORAM:

HON'BLE THE CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

10.03.2025

1.

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. 2. 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. 3. Heard learned counsel for the parties. 4. 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. 5. Mr. Gautam Jain, learned counsel for the petitioner, on instructions, submits that the petitioner is willing to update and upload the details of the 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

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.

DEVENDRA KUMAR UPADHYAYA, CJ

TUSHAR RAO GEDELA, J MARCH 10, 2025/rl 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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