Smt. Madhu Gupta & Ors. V. Commissioner of Income Tax (Appeals) & Anr.

W.P.(C)/2202/2026

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The case involves Smt. Madhu Gupta and others as petitioners, who challenged an order passed by the Commissioner of Income Tax (Appeals)-18 under Section 250 of the Income Tax Act, 1961. The dispute arose from an assessment order issued against the husband of petitioner No.1, who had passed away before the issuance of the notice under Section 148 of the Act for the Assessment Year 2011-12. The petitioners contended that the assessment order was improperly issued against a deceased person. The High Court of Delhi, presided over by Justice Dinesh Mehta and Justice Vinod Kumar, dismissed the writ petition, suggesting that the petitioners seek redress through the Tribunal, which is equipped to handle such appeals.

• Counselvise Citation: [] 140 COUNSELVISE.COM (IT) 839329 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 16-02-2026
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: SIDDHARTHA SINHA; EASHA GURUNG; NRING ZELIANG; ANU MINZ
• Assessee Lawyers: ATUL AGARWAL; RAKESH KHARE
• Keywords: Appeal; Assessment Order; Income Tax; Legal heir
• Section: 148; 250

Judgement Text

"$~79 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2202/2026 SMT. MADHU GUPTA & ORS. .....Petitioners Through: Mr. Atul Agarwal and Mr. Rakesh Kumar Khare, Advs. versus COMMISSIONER OF INCOME TAX (APPEALS) & ANR. .....Respondents Through: Mr. Siddhartha Sinha, SSC, Ms. Easha Gurung, JSC and Ms. Nring Chamuibo Zeliang and Ms. Anu Priya Nisha Minz, Advs. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 16.02.2026 1. The present appeal is directed against the impugned order dated 23.09.2025 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act of 1961’) by the Commissioner of Income Tax (Appeals)-18 in petitioner’s appeal. 2. The sole ground for which the petitioner has approached this Court is that the assessment order has been passed against the assessee, being husband of the petitioner No.1, who had since passed away (19.01.2016). As per the petitioner, even when the notice dated 31.03.2018 was issued under 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 19/02/2026 at 13:03:11 Printed from counselvise.com Section 148 of the Act of 1961 for Assessment Year 2011-12, the assessee was not surviving. 3. We do not find any reason to interfere directly under our writ jurisdiction, against the order of the appellate authority, because a remedy of appeal before the Income Tax Appellate Tribunal (hereinafter referred to as ‘the Tribunal’) is very much available to the petitioners. 4. The petition is dismissed. 5. In case the petitioners file an appeal within a period of four weeks from today, the Tribunal shall appropriately consider the time spent between the date of filing the present writ petition (i.e. 10.01.2026) and the date on which the appeal is preferred. 6. With these observations, petition stands disposed of. DINESH MEHTA, J VINOD KUMAR, J FEBRUARY 16, 2026/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 19/02/2026 at 13:03:11 Printed from counselvise.com "