High Court of Delhi · Judgments and reasoned final orders
Smt. Madhu Gupta & Ors. v. Commissioner of Income Tax (Appeals) & Anr.
W.P.(C) 2202/2026 ·
Writ petition challenging CIT(A) order under section 250 on the ground that the section 148 notice and assessment were framed against a deceased person dismissed in view of efficacious appellate remedy before ITAT.
1. FACTS OF THE CASE
The legal heirs (Smt. Madhu Gupta & Ors.) filed W.P.(C) 2202/2026 challenging a CIT(A)-18 order dated 23.09.2025 passed under section 250 for AY 2011-12, contending that the underlying reassessment notice dated 31.03.2018 under section 148 and the assessment order had been passed against a deceased assessee (husband of Petitioner No. 1, who died on 19.01.2016).
2. DISCUSSION BY THE COURT
The Division Bench declined to interfere directly in writ jurisdiction under Article 226 against the appellate order passed by the CIT(A) under section 250, holding that the statutory remedy of appeal before the Income Tax Appellate Tribunal (ITAT) was available to the petitioners.
3. JUDICIAL DECISION
Dismissing the writ petition, the Court directed that if the petitioners prefer an appeal before the ITAT within four weeks, the Tribunal shall appropriately consider and exclude the time spent between the filing of the writ petition (10.01.2026) and the filing of the appeal.
4. OUTCOME
Against the petitioners (writ petition dismissed on alternative remedy), with 4-week window to approach the ITAT.
5. AKHB REVIEW POINT
AKHB analysis: Once a taxpayer challenges an assessment order before the CIT(A) and suffers an adverse order under section 250, even a jurisdictional dead-person notice plea (Savita Kapila / Maruti Suzuki) must ordinarily be pursued by statutory appeal before the ITAT under section 253 rather than bypassing the Tribunal via a writ petition.
Source and verification
Reviewed from the complete 2-page official High Court judgment PDF (DLHC010057332026_1_2026-02-16.pdf, SHA-256: 093f3dce013de90f85607b253f68ec3fdf9852822889432a5a283487cd543b36).
Original PDF: 2 pages · SHA-256: 093f3dce013de90f85607b253f68ec3fdf9852822889432a5a283487cd543b36
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Refers to the Income-tax Act, 1961 and allied statutory rules/circulars as applicable to the relevant assessment years.
No subsequent Supreme Court reversal or stay is recorded in the source judgment text.
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