NIVED BABU K.V, L/O CHANDRAKALA K.S vs. INCOME TAX OFFICER
What did the High Court hold?
The High Court of Kerala allowed the writ petition. It held that the orders Ext.P6 & P6(a) were issued against a dead person, rendering them invalid. Consequently, these orders were set aside. The court clarified that this decision is without prejudice to the right of the Income Tax Department to proceed against the legal heirs, should they be entitled and advised to do so. The ratio decidendi is that tax proceedings cannot be validly initiated or continued against a deceased individual without proper substitution of legal heirs.
What were the facts?
The petitioner, Nived Babu K.V., is the legal heir of the deceased Smt. Chandrakala K.S. The petitioner filed a writ petition challenging Exts.P6 & P6(a) orders. The core of the challenge is that these orders were issued against a deceased person, as the petitioner's mother had passed away on 05.03.2019. The initiation of proceedings for re-opening the assessment against a deceased individual was argued to be legally invalid. The respondents did not dispute the fact of the assessee's death.
What were the issues?
1. Whether assessment proceedings initiated for re-opening against a deceased person are legally valid, concerning the provisions of the Income Tax Act, 1961? The petitioner argued that proceedings against a dead person are invalid. The revenue did not dispute the fact of death, implying no argument was presented against the petitioner's contention on this point.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT The writ petition has been filed challenging Exts.P6 & P6(a) orders as they have been issued against a dead person. It is submitted that the petitioner’s mother died on 05.03.2019 and hence the proceedings initiated for re-opening the assessment against a deceased person is not legally valid. The above fact regarding the death is not disputed. In the above circumstances, this writ petition is allowed. Ext.P6 & P6(a) orders are set aside. This is without prejudice to the right of the Department to proceed against the legal heirs, if the Department is so entitled and if they are so advised. T.R.RAVI JUDGE mpm
WP(C) NO. 4534 OF 2023 3 APPENDIX OF WP(C) 4534/2023 PETITIONER’S EXHIBITS Exhibit P1 COPY OF THE ASSESSMENT ORDER DATED 29-12-2016 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2014-15. Exhibit P2 COPY OF THE NOTICE DATED 31-03-2021 ISSUED BY THE 1ST RESPONDENT. Exhibit P3 COPY OF THE REPLY DATED 29-04-2021 SUBMITTED BY THE PETITIONER. Exhibit P4 COPY OF THE NOTICE DATED 07-09-2021 ISSUED BY THE 1ST RESPONDENT. Exhibit P5 COPY OF THE REPLY DATED 28-09-2021 SUBMITTED BY THE PETITIONER. Exhibit P6 COPY OF THE ASSESSMENT ORDER DATED 28-03-2022 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2014-15. Exhibit P6(a) COPY OF THE RECTIFICATION ORDER DATED 05-09-2022 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2014-15. Exhibit P7 COPY OF THE RECTIFICATION PETITION DATED 05-12-2022 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. Exhibit P8 COPY OF THE RECTIFICATION REJECTION ORDER DATED 23-12-2022 PASSED BY THE 1ST RESPONDENT. Exhibit P9 COPY OF THE INTERIM ORDER IN WP(C) NO. 27163 OF 2021 DATED 1-12-2021 PASSED BY THE HON'BLE HIGH COURT OF KERALA.
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