KORATH RAJESH vs. THE COMMISSIONER OF INCOME TAX

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WP(C)/19130/2022HC KeralaKLHC01039315202206 October 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Kerala, in its judgment, noted the submissions made by the learned Standing Counsel for the respondent department. The department clarified that the petitioner has time until December 31, 2022, to file the return of income for the assessment year 2022-2023. Crucially, the department stated that if the return is filed on or before December 31, 2021, it would be processed, notwithstanding that it is filed beyond the due date, in relation to the deceased assessee. The court found that no further directions were necessary in the writ petition based on these submissions. The petition was closed, recording the submissions made by the respondent department. The court did not make any specific findings on the merits of the petitioner's claim beyond accepting the department's procedural clarification.

What were the facts?

The petitioner, Korath Rajesh, is the legal heir of the deceased assessee, Chandrasekharan Nair, who passed away on June 17, 2021. The petitioner filed a writ petition seeking a direction to the Income Tax Department to allow him to file returns and pay self-assessed tax on behalf of the deceased. The assessment year in question is 2022-2023. The respondent department, through its Standing Counsel, submitted that the petitioner has until December 31, 2022, to file the return of income. The department also stated that if the return is filed by December 31, 2021, it will be processed, although interest may be applicable for belated filing and payment.

What were the issues?

1. Whether the petitioner, as the legal heir of a deceased assessee, is entitled to a direction from the High Court to permit the filing of returns and payment of self-assessed tax for the assessment year 2022-2023. The petitioner sought a direction to the respondent department to allow the filing of returns and payment of self-assessed tax. The respondent department contended that the petitioner has time until December 31, 2022, to file the return of income for the assessment year 2022-2023. They further submitted that if the return is filed on or before December 31, 2021, it will be processed, subject to interest for belated filing and payment concerning the deceased assessee.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
WP(C) NO. 19130 OF 2022 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 6TH DAY OF OCTOBER 2022 / 14TH ASWINA, 1944 WP(C) NO. 19130 OF 2022 PETITIONER/S: KORATH RAJESH AGED 51 YEARS S/O. PADINHATTY CHANDRASEKHARAN NAIR, KORATH HOUSE, PULLOOR, THEKKEN KUTTOOR P.O., TIRUR TALUK, MALAPPURAM DISTRICT, PIN - 676102 BY ADV C.M.MOHAMMED IQUABAL RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI, PIN - 682018 2 INCOME TAX DEPARTMENT TIRUR RANGE, 2ND FLOOR, TARIFF BAZAR, TIRUR, MALAPPURAM DISTRICT, PIN - 676101 3 THE DEPUTY COMMISSIONER OF STATE TAX OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES DEPARTMENT, MANJERI, MALAPPURAM DISTRICT, PIN - 676121 BY ADVS. CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 19130 OF 2022 2

JUDGMENT Petitioner is the representative assessee/legal heir of one Chandrasekharan Nair, who expired on 17.6.2021. The only relief sought for by the petitioner is a direction to the respondent department to permit the petitioner to file returns and pay the self-assessed tax.

2.

When this matter is taken up for consideration today, it is pointed out by the learned Standing Counsel appearing for the respondent department that the assessment year in question is 2022-2023 and the petitioner has time till 31.12.2022 to file the return of income. It is submitted that if the petitioner files a return of income on or before 31.12.2021, the same will be processed notwithstanding the fact that it is filed beyond the due date insofar as the deceased assessee is concerned. It is however submitted that the petitioner will be liable to pay interest etc. for belated filing of returns and belated payment of tax. Having regard to the submissions made by the learned Standing Counsel for the respondent department, no further directions are necessary in this writ petition and the same is closed recording the submissions made by the learned Standing Counsel for the respondent department. GOPINATH P. JUDGE okb/ //// P.S. to Judge

WP(C) NO. 19130 OF 2022 3

Appendix — schedule of exhibits
APPENDIX OF WP(C) 19130/2022 PETITIONER EXHIBITS Exhibit -P1 THE TRUE COPY OF THE MONEY LENDING LICENSE NO. 32100389651 DATED 15.07.2021 Exhibit -P2 THE TRUE COPY OF THE DEATH CERTIFICATE OF CHANDRASEKHARAN NAIR P. DATED 12.07.2021 Exhibit -P3 THE TRUE COPY OF THE ACKNOWLEDGEMENT ISSUED BY THE INCOME TAX DEPARTMENT DATED 15.03.2022 Exhibit -P4 THE TRUE COPY OF THE WILL EXECUTED BY PADINHATTY CHANDRASEKHARAN NAIR DATED 16.05.2020 Exhibit -P5 THE TRUE COPY OF THE MONEY LENDING LICENSE ISSUED BY THE 3RD RESPONDENT DATED 11.04.2022 Exhibit -P6 THE TRUE COPY OF THE REPRESENTATION BEFORE THE 1ST RESPONDENT DATED 31.05.2022 Exhibit -P7 THE TRUE COPY OF THE PAN CARD OF PETITIONER

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