1970-VIL-331-DEL-DT

DELHI HIGH COURT

W.P.(C) 3258/2020

Date: 01.01.1970

SAVITA KAPILA LEGAL HEIR OF LATE SHRI MOINDER PAUL KAPILA

Vs

ASSISTANT COMMISSIONER OF INCOME TAX

JUDGMENT

Learned counsel for petitioner submits that the Assessing Officer could not have issued the impugned notice dated 31st March, 2019 upon a dead person. He further submits that the orders passed in pursuance to the said notice are a nullity. Learned counsel for petitioner states that no notice was ever served upon the legal heirs within time and thus the proceedings are barred by limitation. In support of his submission, he relies upon Durlabhai Kanubhai Rajpara vs. Income Tax Officer Ward 1(3)(7), Surat, (2019) 4 TMI 784 (Gujarat High Court); Rajender Kumar Sehgal vs. Income Tax Officer Ward 56(1) New Delhi, (2018) 12 TMI 697 (Delhi High Court); and Sumit Balkrishna Gupta vs. Asstt. Commissioner of Income Tax, Circle 16(2), Mumbai & Ors., 2019 (2) TMI 1209 (Bombay High Court).

Issue notice.

Mr. Zoheb Hossain, learned standing counsel accepts notice on behalf of the respondent. He prays for and is permitted to file a counter-affidavit/ reply-affidavit within a week.

Rejoinder, if any, be filed within three days thereafter.

List on 11^th June, 2020 for hearing and disposal.

In the meantime, the operation of the impugned notice dated 31st March, 2019 and consequential orders dated 21st November, 2019 and 27th December, 2019 passed by the respondent is stayed.

The order be uploaded on the website forthwith.

Copy of the order be also forwarded to the learned counsel through email.

 

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