LAXMI DEVI (SINCE DECEASED) THROUGH LEGAL HEIR NARENDRA MANN vs ASSISTANT COMMISSIONER INCOME TAX DEPARTMENT

Judgment text excerpt

$~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 22.05.2025 + W.P.(C) 4745/2024 & CM APPL. 19459/2024 LAXMI DEVI (SINCE DECEASED) THROUGH LEGAL HEIR NARENDRA MANN .....Petitioner Through: Mr. Samarendra Kumar, Advocate. versus ASSISTANT COMMISSIONER INCOME TAX DEPARTMENT .....Respondent Through: Mr. Vipul Agrawal, SSC with Ms. Sakshi Sehrawal, JSC, Mr. Akshat Singh, JSC and Mr. Gaoraang Ranjan, Advocate. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning an assessment order dated 30.03.2022 [the impugned assessment order] and the consequential demand notice of the same date, issued pursuant to the impugned assessment order. The petitioner also impugns other notices issued by the Assessing Officer [AO]. The petitioner’s challenge rests on the ground that the notices were issued in the name of his mother, who had expired prior to the issuance of the said notices and the impugned assessment order was also framed in the name of the deceased Assessee. Signature Not Verified Signed By:NEELAM W.P.(C) 4745/2024 Page 1 of 3 SHARMA Signing Date:27.05.2025 16:08:48 2. The petitioner’s mother [Assessee] had filed the return of income for Assessment Year [AY] 2014-15 on 31.07.2014. It is stated that the Assessee expired on 08.03.2020. Thereafter, the petitioner applied to be recorded as the legal heir / representative. The petitioner’s application to that effect was accepted by the department on 27.02.2021. The petitioner also uploaded the PAN details of the deceased Assessee, his own PAN, the death certificate of the Assessee, and a letter issued by the Indian Bank certifying the petitioner as the nominee of the deceased Assessee. 3. On 31.03.2021,