Rekha Sharma V. NATIONAL FACELESS ASSESSMENT CENTRE & ORS.

W.P.(C)/9811/2023

AI Insights

The case involves Rekha Sharma, the petitioner, who challenged various notices and orders issued under the Income Tax Act, 1961 against her deceased husband, Yagvendra Sharma. The proceedings were initiated posthumously, which Rekha Sharma contended were invalid. The court referenced a similar case, Prateek Soni v. National Faceless Assessment Centre, to support the petitioner's argument. The respondents did not contest the petitioner's submissions but sought liberty to proceed against the legal heirs if legally permissible.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 822389 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 10-12-2025
• Assessment Year: misc
• Other Referred Cases: Prateek Soni, L/H of Mr. Rajender Kumar, deceased v. National Faceless Assessment Centre W.P.(C) 5789/2021 decided on 24.07.2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: DEBESH PANDA; ZEHRA KHAN; VIKRAMADITYA SINGH; RAVICHA SHARMA
• Assessee Lawyers: ANAND MISHRA; PRASHANT KANHA
• Keywords: Assessment Order; Certiorari; Certiorari; Demand notice; Income Tax; Legal heir; Penalty notice; Prohibition; Recovery notice
• Section: 147; 148; 274; 148A(b); 148A(d); 156; 274A(1)

Judgement Text

"$~124 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9811/2023 CM APPL. 37711/2023 CM APPL. 29705/2025 REKHA SHARMA .....Petitioner Through: Mr. Anand Mishra and Mr. Prashant Kanha, Advs. versus NATIONAL FACELESS ASSESSMENT CENTRE & ORS. .....Respondents Through: Mr. Debesh Panda, SSC, Ms. Zehra Khan, Mr. Vikramaditya Singh, JSCs and Ms. Ravicha Sharma, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON’BLE MR. JUSTICE SAURABH BANERJEE O R D E R % 10.12.2025 1. This petition has been filed within following prayers:- “(1) Issue a Writ, order or direction in the nature of Certiorari, calling for the records of the case and quashing: 1.1. the recovery notice dated 26.05.2023 issued under Income Tax Act, 1961 (ANNEXURE-P-1, Pg. to ), 1.2. the demand notice dated 18.03.2023 u/s 156 issued under Income Tax Act, 1961 (ANNEXURE-P-2, Pg. to ), 1.3. the penalty notice dated 18.03.2023 u/s 274 r/w 274A(1) issued under Income Tax Act, 1961 (ANNEXURE-P-3, Pg. to ), 1.4. Assessment order dated 18.03.2023 u/s 147 of Income Tax Act, 1961 (ANNEXURE-P-4, Pg. to ), 1.5. the notice dated 30.03.2022 uls 148 issued under Income Tax Act, 1961 (ANNEXURE-P-5, Pg. to ), 1.6. the order dated 30.03 .2022 u/s 148A(d) issued under Income Tax Act, 196 1(ANNEXURE-P-6, Pg. to ), 1.7. the show-cause notice dated 16.03.2022 u/s 148A(b) issued under Income Tax Act, 1961 (ANNEXURE-P-7, Pg. to ), (2)Issue a Writ, order or direction in the nature of Prohibition, prohibiting the respondent from initiating any proceedings against the petitioner under the Income Tax Act qua taxation of the her late husband. (3)Pass orders as to cost against the Respondents.” 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 17/12/2025 at 12:57:24 Printed from counselvise.com 2. The submission of learned counsel for the petitioner is primarily that the proceedings have been initiated against a dead person i.e. the husband of the petitioner herein on 16.03.2022 much after the husband of the petitioner Yagvendra Sharma has expired. He submits that the subsequent order/notice/proceedings passed/issued/initiated against late Mr. Yagvendra Sharma, are invalid and liable to be set aside. 3. The submission is it is only the recovery notice that has been issued in the name of Mr. Yagvendra Sharma but through legal heir Ms. Rekha Sharma, the petitioner herein. According to him in view of the settled position of law, in case of Prateek Soni, L/H of Mr. Rajender Kumar, deceased v. National Faceless Assessment Centre W.P.(C) 5789/2021 decided on 24.07.2024 and connected writ petitions, the respondents could not have proceeded in the manner they have done in this matter. 4. Ms. Zehra Khan, learned Junior Standing Counsel appearing for the respondents do not contest the submission made by the learned counsel for the petitioner. Her submission is that in view of the liberty granted in the judgment as relied upon by the counsel for the petitioner i.e. Prateek Soni (Supra), liberty be granted to the revenue/respondent to proceed further against the legal heirs of the deceased accessee, if otherwise permissible in law. 5. Noting the aforesaid submission, we set aside the show cause notice dated 16.03.2022 under Section 148A(b), order dated 30.03.2022 under Section 148A(d), notice dated 30.03.2022 under Section 148, assessment order dated 18.03.2023 under Section 147, penalty notice dated 18.03.2023 under Section 274, demand notice dated 18.03.2023 under Section 156 and 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 17/12/2025 at 12:57:24 Printed from counselvise.com recovery notice dated 26.05.2023 under the Income Tax Act, 1961 but granting liberty to the revenue/respondent to proceed further against the legal heir i.e. the petitioner herein of the late Yagvendra Sharma, if otherwise permissible in law. 6. The writ petition is disposed of. V. KAMESWAR RAO, J SAURABH BANERJEE, J DECEMBER 10, 2025 cd 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 17/12/2025 at 12:57:24 Printed from counselvise.com "