Case Title: Darpan Kohli Versus Assistant Commissioner of Income Tax
Case No.: W.P.(C) 7904/2023 & CM APPLS. 30514/2023 & 30515/2023
Date: 31.05.2023
CORAM: HON’BLE MR. JUSTICE RAJIV SHAKDHER, HON’BLE MR. JUSTICE GIRISH KATHPALIA
Introduction
The High Court of Delhi ruled that a valuation order could not be issued towards only one of a deceased assessee’s legitimate heirs. The Bench of Justice Rajiv Shakdher and Justice Girish Kathpalia overturned the assessment order of Rs. 10 crores issued by the Income Tax Department only on the grounds that it was issued against only one of the dead assessee’s legal heirs rather than all legal heirs.
The applicants are the legitimate heirs of Kuldip Kohli, the dead assessee. After his death, the petitioner got an aggrieved A second assessment Notice in the name of an expired or deceased assessed.
Courts Analysis and Decisions
The respondent issued an assessment order on the dead assessee’s PAN without notifying all of his legitimate heirs and/or moving proceedings to their PAN. M Sufian Siddiqui, Counsel for the Petitioner, maintained that the Assessee’s death was officially reported by his lawful heirs. However, in ignorance of the facts on record, the scrutiny procedures were incorrectly conducted in the name of the dead assessee on his PAN without bringing any of his lawful heirs or representatives on record as required by law.
The court overturned the assessment order and ordered the AO to notify the petitioners and provide them the opportunity to be heard.
Judgment- click here to review the judgment
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Written by- Anushka Satwani
