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)/581/2025HC DelhiDLHC01001232202517 January 2025Bench: HON'BLE THE ACTING CHIEF JUSTICE,HON'BLE MR. JUSTICE TUSHAR RAO GEDELA2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court disposed of the writ petition by directing the Assessing Officer (AO) to consider the petitioner's objection regarding the validity of the notice issued under Section 148 of the Income Tax Act, 1961, at the threshold stage. The Court acknowledged that a notice under Section 148 is a foundational jurisdictional notice and that an infirmity in it could vitiate the entire re-assessment proceedings. The petitioner's primary contention was that the notice was issued in the name of a deceased person, rendering it invalid. The Revenue indicated that the petitioner's objections were already before the AO and were expected to be decided within ten days. Therefore, the Court ordered the AO to pass an order deciding the issue of the notice's validity. The petitioner was granted liberty to revive the present petition if aggrieved by the AO's decision. No specific finding was made on the validity of the notice itself, as this was left to the AO.

What were the facts?

The petitioner, Manish Mittal, as the legal heir of the deceased Devender Mittal, filed a writ petition challenging a notice dated March 30, 2024, issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2017-18. The notice was issued in the name of the deceased assessee. The petitioner argued that the notice is invalid because it was issued to a deceased person, which is a fundamental jurisdictional defect. The Revenue contended that the petitioner had already filed objections before the Assessing Officer (AO) on this issue, and the AO was expected to decide them within ten days. The High Court directed the AO to consider the petitioner's objection regarding the validity of the notice at the threshold stage and pass an order. The petitioner was granted liberty to revive the petition if aggrieved by the AO's decision.

What were the issues?

1. Whether a notice issued under Section 148 of the Income Tax Act, 1961, in the name of a deceased person is a valid jurisdictional notice, or if it vitiates the entire re-assessment proceedings? (Question of law) The petitioner argued that a notice under Section 148 is a foundational jurisdictional notice and any infirmity, such as being issued in the name of a deceased person, would vitiate the entire re-assessment proceedings. The Revenue contended that the petitioner had already filed objections before the Assessing Officer (AO) raising this issue, and the AO was expected to decide the same within ten days, potentially resolving the grievance. The Revenue did not explicitly argue on the merits of the notice's validity but focused on the procedural step of the AO deciding the objections first.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

$~26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 581/2025 & CM APPL. 2751/2025 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

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

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

17.01.2025 CM APPL. 2752/2025 1. Exemption allowed subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 581/2025 & CM APPL. 2751/2025 3. 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) 2017-18. 4. The petitioner is the son of the deceased assessee in whose name the impugned notice has been issued. Apart from raising various other 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 23:03:54

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. 5. 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. 6. 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. 7. In the event, the petitioner is aggrieved by the decision of the AO, the petitioner is granted liberty to revive the present petition. 8. Pending applications also stand disposed of.

VIBHU BAKHRU, ACJ

TUSHAR RAO GEDELA, J JANUARY 17, 2025 Ms/vc

Click here to check corrigendum, if any 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 23:03:54

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