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RAJIV SHAKDHER, GIRISH KATHPALIA
Maya Devi Khowal (legal Heir of Late Sh. Mohinder Kumar) – Appellant
Versus
Assisstant Commissioner of Income Tax Circle 67(1), Delhi – Respondent
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral)
CM No.28272/2023
1. Allowed, subject to just exceptions.
W.P.(C) 7267/2023&CM No.28273/2023 [Application filed on behalf of the petitioner seeking interim relief]
2. Issue notice.
2.1. Mr Sunil Agarwal, learned senior standing counsel, accepts notice on behalf of the respondents/revenue.
3. Given the direction that we propose to issue, Mr Agarwal says that counter-affidavit need not be filed, and that he will argue the matter based on the record presently available with the Court.
3.1. Therefore, with the consent of learned counsel for the parties, the matter is taken up for hearing and final disposal, at this stage itself.
4. The petitioner, who is the legal heir and wife of the deceased-assessee i.e., one, Mr Mohinder Kumar has laid a challenge to the assessment order dated 29.03.2023 concerning Assessment Year (AY) 2018-19.
5. The short ground, on which the petitioner seeks to assail the aforementioned assessment order is, that despite information being given to the respondents/revenue that her husband i.e., Mr Mohinder Kumar had expired, the impugned assessment order was passed in the decease
The court has the discretion to set aside an assessment order and grant liberty to the Assessing Officer to pass a fresh order after considering the petitioner's response to the notice issued under S....
Courts may set aside orders when greater latitude should have been granted due to family bereavement, and may direct the filing of a fresh reply and grant a personal hearing.
Grant of personal hearing is a mandatory requirement under Section 144B(6)(vii) of the Income Tax Act, and failure to provide such a hearing can result in the setting aside of the assessment order.
Breach of principles of natural justice in assessment proceedings under the Income Tax Act, 1961.
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