$ 4 * IN HIGH COURT OF DELHI AT NEW DELHI + W.P. (C) 5008/2020 LALITA AGARWAL Petitioner Through: Mr. Sudeepta Kumar Pal, Advocate. versus PRINCIPAL COMMISSIONER OF INCOME TAX AND ANR. Respondents Through: Mr. Ruchir Bhatia, Advocate with Ms. Mansie Jain and Mr. Chandratanay Chaubey, Advocates for respondent No.1. % Date of Decision: 06th August, 2020 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA JUDGMENT MANMOHAN, J: (Oral) CM APPL. 18034/2020 & CM APPL. 18035/2020 Allowed, subject to all just exceptions. W.P. (C) 5008/2020 & CM APPL. 18033/2020 1. petition has been listed before this Bench by Registry in view of urgency expressed therein. same has been heard by way of video conferencing. 2. Present writ petition has been filed challenging notice issued under Section 148 of Income Tax Act, 1961 (hereinafter referred to as W.P. (C) 5008/2020 Page 1 of 3 Act ) to deceased-assessee (petitioner s husband) and all consequential eight assessment orders for different assessment years passed under Section 144 of Act. 3. Learned counsel for petitioner submits that sine qua non for acquiring jurisdiction to reopen assessment is that notice under Section 148 of Act should have been issued to correct person and not to dead person. Consequently, according to him, proceedings against petitioner are illegal and non est in eyes of law. In support of his submission, he relies upon judgment of this Court in Savita Kapila, legal heir of Late Sh. Mohinder Paul Kapila Vs. Assistant Commissioner of Income Tax, Circle 43(1) Delhi, W.P.(C) No.3258/2020 passed on 16th July, 2020. 4. Per contra, learned counsel for respondent states that present petition is barred by delay and laches inasmuch as some of assessment orders had been passed way back in 2016 (for assessment years 2008-09 and 2009-10). 5. He also submits that against all eight assessment orders, appeals have been filed by petitioner. He points out that while three of assessment orders are pending challenge before Income Tax Appellate Tribunal, remaining assessment orders are pending challenge before Commissioner, Income Tax (Appeals). 6. He submits that judgment of this Court in Savita Kapila (supra) is inapplicable to present case inasmuch as notices in present case were issued in accordance with Section 159 of Act to deceased through legal representative. W.P. (C) 5008/2020 Page 2 of 3 7. Having heard learned counsel for parties, this Court is of view that since in present case, petitioner has filed appeals which are pending adjudication in different forums, it would not be appropriate to entertain present writ petition. Accordingly, present writ petition and pending application are dismissed. However, Commissioner, Income Tax (Appeals) and Income Tax Appellate Tribunal are directed to expedite disposal of appeals pending before them. It is clarified that this Court has not expressed any opinion on merits of matter and all rights and contentions of parties are left open. 8. order be uploaded on website forthwith. Copy of order be also forwarded to learned counsel through e-mail. MANMOHAN, J SANJEEV NARULA, J AUGUST 06, 2020 sb W.P. (C) 5008/2020 Page 3 of 3 Lalita Agarwal v. Principal Commissioner of Income-tax and Anr