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| The Tax Publishers2020 TaxPub(DT) 3143 (Del-HC) CONSTITUTION OF INDIA, 1950
Article 226
Since petitioner had filed appeals which were pending adjudication in different forums, it would not be appropriate to entertain the writ petition. Accordingly, writ petition and pending application were dismissed. However, CIT(A) and ITAT were directed to expedite the disposal of the appeals pending before them. It was clarified that this Court had not expressed any opinion on the merits of matter.
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Writ - Validity of reopening of assessment - Notice issued under section 148 to deceased-assessee -
Present writ petition was filed challenging the notice issued under section 148 to the deceased-assessee who was husband of petitioner and all the consequential eight assessment orders for different assessment years passed under section 144. Petitioner submitted that the sine qua non for acquiring jurisdiction to reopen an assessment was that notice under section 148 should have been issued to a correct person and not to a dead person. Consequently, according to him, proceedings against the petitioner were illegal and non est in the eyes of law. He also submitted that against all the eight assessment orders, appeals have been filed by petitioner and that while three of assessment orders were pending challenge before Tribunal, remaining assessment orders were pending challenge before CIT(A) Held: Since petitioner had filed appeals which were pending adjudication in different forums, it would not be appropriate to entertain petition. Accordingly, writ petition and pending application were dismissed. However, CIT(A) and ITAT were directed to expedite the disposal of the appeals pending before them. It was clarified that this Court had not expressed any opinion on the merits of the matter.
Relied:Savita Kapila, Legal Heir of Late Shri Mohinder Paul Kapila v. Asstt. CIT [W.P.(C) No.3258/2020 passed on 16-7-2020] : 2020 TaxPub(DT) 2938 (Del-HC)
REFERRED :
FAVOUR : Directions issued
A.Y. :
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