ALLAHABAD HIGH COURT · SOURCE-REVIEWED INTERIM / PROCEDURAL ORDER
Kumar Sankalp (Legal Heir Of Late Shri Ajendra Kumar Rastogi) v. Income Tax Officer -2(1) Lko. And 2 Others
Writ Tax No. 35 Of 2025 ·
Supplied court order; no reported citation stated
One week was granted; list in the week commencing 10 February 2025. The Department could initiate appropriate proceedings under Section 159 if it chose.
Division Bench · Attau Rahman Masoodi · Subhash Vidyarthi
1. Facts of the case
Kumar Sankalp, legal heir of late Ajendra Kumar Rastogi, sought one week to apply for relief against an initial 20 February 2024 notice issued after the assessee’s death.
2. Discussion by the Hon’ble Court
The Court granted the requested opportunity to amend the relief and left statutory proceedings against legal representatives open.
3. Judicial decision
One week was granted; list in the week commencing 10 February 2025. The Department could initiate appropriate proceedings under Section 159 if it chose.
4. Outcome / in whose favour
No final quashing or stay was granted by this order.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
The initial notice needed to be brought within the relief sought
Kumar Sankalp sought one week to apply for relief against the 20 February 2024 notice issued after the assessee had died. The Court granted the requested time. The procedural focus was the initiation of the proceedings and the consequential order, but neither was finally quashed in this source.
Source: PDF p.1 · PDF p.1, complete supplied order
The Section 159 route remained open
The Court expressly left it to the Department to initiate appropriate proceedings in accordance with Section 159 if it chose. This does not validate a particular future notice, dispense with statutory conditions or decide the legal heir’s liability. It distinguishes the challenged initiation from the possibility of a lawful proceeding against the proper representative.
Source: PDF p.1 · PDF p.1, complete supplied order
Use the dates and later application
The notice, proof of death and the application seeking amended relief are material to the next hearing. The order lists the week commencing 10 February 2025, with no express stay. It should not be described as a final judgment invalidating every proceeding involving a deceased assessee.
Source: PDF p.1 · PDF p.1, complete supplied order
Source and verification
Complete supplied 1-page original read and all source page images visually inspected; original bytes verified by SHA-256 against the ledger. No PAN is stated. Subsequent treatment and current law have not been cleared.
Source SHA-256: 56f602f6d6e3cda3e3ae6a641e4aa55078679e866f7510c5d300a37a0b0d0061
Only source-identified provisions are recorded. No current monetary threshold, current statutory equivalence or 2025 Act applicability is inferred.
Source checked 2026-10-21. Subsequent proceedings and current precedential treatment have not been comprehensively verified.
AI disclosure and professional disclaimer
This AKHB research note was prepared with AI assistance from an identified primary report. Independent human review is not represented.
General legal and tax research only; not legal or tax advice. Verify the complete judgment, applicable statutory version and subsequent treatment before reliance. The Expert Comments section is editorial analysis, not the Court’s holding. No current-law clearance is claimed.