LAILA ASSAINAR vs. ADDITIONAL COMMISSIONER OF INCOME TAX

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WP(C)/11361/2022HC KeralaKLHC01023477202208 February 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI4 pages
AI SummaryAllowed

What did the High Court hold?

The High Court of Kerala allowed the writ petition. The Court held that proceedings initiated for re-opening assessment against a deceased person are not legally valid. The reasoning was based on the admission by the revenue in their counter affidavit that the assessee was deceased. Consequently, Ext.P3 series documents and Ext.P4 series notices were set aside. The Court clarified that this decision is without prejudice to the right of the Department to proceed against the legal heirs, if the Department is legally entitled and advised to do so. No specific ratio decidendi is explicitly stated beyond the invalidity of proceedings against a dead person.

What were the facts?

The petitioner, Laila Assainar, filed a writ petition challenging Ext.P3 series documents and Ext.P4 series notices. The petitioner's husband, P.A. Hassanar, passed away on September 18, 2012. The core of the challenge is that the assessment reopening proceedings were initiated against a deceased person, rendering them legally invalid. The 2nd respondent, the Income Tax Officer, filed a counter affidavit admitting the fact of the deceased's death. The assessment years are not explicitly stated in the provided text.

What were the issues?

1. Whether proceedings initiated for re-opening assessment against a deceased person are legally valid? (Question of law, concerning the procedural validity of tax proceedings). Assessee's contention: The petitioner argued that the assessment reopening proceedings initiated against her deceased husband are not legally valid because the assessee is dead. No specific provision of the Income Tax Act was cited by the petitioner in support of this argument within the provided text. Revenue's contention: The revenue, through the 2nd respondent's counter affidavit, admitted the fact that the assessee (petitioner's husband) was deceased. No further arguments or reliance on authorities were recorded for the revenue in the provided text.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 8TH DAY OF FEBRUARY 2023 / 19TH MAGHA, 1944 WP(C) NO. 11361 OF 2022 PETITIONER: LAILA ASSAINAR AGED 55 YEARS L/O. P.A. HASSANAR, PERUMAMATTOM HOUSE, PINARMUNDA, PERINGALA P.O, KUNNATHUNAD, ERNAKULAM – 683565. BY ADVS. K.S.HARIHARAN NAIR RAJATH R NATH HARIMA HARIHARAN G.REMADEVI RESPONDENTS: 1 ADDITIONAL COMMISSIONER OF INCOME TAX NATIONAL FACELESS APPEAL CENTRE, DELHI – 110001. 2 INCOME TAX OFFICER WARD-2, ALUVA, KAP COMPLEX, PERIYAR NAGAR, ALUVA - 683101. SRI. CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 11361 OF 2022 2 T.R. RAVI, J. -------------------------------------------- W.P.(C) No.11361 of 2022 -------------------------------------------- Dated this the 08th day of February, 2023

JUDGMENT The writ petition has been filed challenging Ext.P3 series documents and Ext.P4 series of notices as they have been issued against a dead person. It is submitted that the petitioner’s husband died on 18.09.2012 and hence the proceedings initiated for re-opening the assessment against a deceased person is not legally valid. A counter affidavit has been filed by the 2nd respondent admitting the above fact. In the above circumstances, this writ petition is allowed. Ext.P3 series documents and Ext.P4 series notices 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. 11361 OF 2022 3 APPENDIX OF WP(C) 11361/2022 PETITIONER’S EXHIBITS Exhibit P1OF THE DEATH CERTIFICATE OF SRI.P.A. HASSANAR ALIAS P.A. ASSAINAR, DATED 05.08.2016 ISSUED BY THRIKKAKARA MUNICIPALITY. Exhibit P2OF THE LEGAL HEIRSHIP CERTIFICATE DATED 14.07.2015 ISSUED BY TAHSILDAR, KUNNATHUNAD. Exhibit P3 COPY OF THE ASSESSMENT ORDER DATED 17.03.2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P3(a) COPY OF THE NOTICE OF DEMAND DATED 17.03.2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P3(b) COPY OF THE COMPUTATION SHEET DATED 17.03.2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P3(c) COPY OF THE PENALTY SHOW - CAUSE NOTICES DATED 17.03.2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P4 COPY OF NOTICE DATED 31.03.2021 ISSUED U/S. 148 OF INCOME TAX ACT BY THE 2ND RESPONDENT. Exhibit P4(a) COPY OF NOTICE DATED ISSUED U/S. 142(1) OF THE INCOME TAX ACT BY THE 2ND RESPONDENT. Exhibit P4(b) COPY OF NOTICE DATED ISSUED U/S. 142(1) OF THE INCOME TAX ACT BY THE 2ND RESPONDENT. Exhibit P4(c) COPY OF NOTICE DATED ISSUED U/S. 142(1) OF THE INCOME TAX ACT BY THE 2ND RESPONDENT. Exhibit P5 COPY OF SCREENSHOT OF E-MAIL CONTAINING EXT.P4 NOTICE.

WP(C) NO. 11361 OF 2022 4 Exhibit P5(a) COPY OF SCREENSHOT OF E-MAIL CONTAINING EXT.P4(A) NOTICE. Exhibit P5(b) COPY OF SCREENSHOT OF E-MAIL CONTAINING EXT.P4(B) NOTICE. Exhibit P5(c) COPY OF SCREENSHOT OF E-MAIL CONTAINING EXT.P4(C) NOTICE. Exhibit P6OF THE INTERIM ORDER IN WP(C) NO.27163 OF 2021 DATED 01.12.2021 PASSED BY THE HON'BLE HIGH COURT OF KERALA.

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