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

W.P.(C)/2976/2025

AI Insights

The case involves a series of writ petitions filed by Manish Mittal, acting as the legal heir of the deceased Devender Mittal, challenging notices issued under Section 148 of the Income Tax Act, 1961 by the Income Tax Officer, Ward 58(3), Delhi. The notices were issued for the assessment years 2016-17 to 2019-20. The primary legal issue was the maintainability of a notice under Section 148 against a deceased assessee. The Revenue conceded that the notices could be quashed, provided the petitioner updated the legal heir details on the prescribed portal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 756281 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 10-03-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: GAURAV GUPTA; SHIVENDRA SINGH; YOGIT PAREEK; RAVI KANT SRIVASTAVA
• Assessee Lawyers: GAUTAM JAIN; SHANNTANU JAIN; DEEPANSHU JAIN; MANISH YADAV; PRATEEK KUMAR
• Keywords: Deceased assessee; Income Tax; Legal heir; Section 148; Quashing of notices
• Section: 148

Judgement Text

"$~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 17/03/2025 at 11:20:40 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 17/03/2025 at 11:20:40 .....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 17/03/2025 at 11:20:40 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 17/03/2025 at 11:20:40 "