LATE ASHOK KUMAR JAIN (SINCE DECEASED) vs. INCOME TAX OFFICER

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CW/8320/2022HC RajasthanRJHC02043844202228 March 2024Bench: MANINDRA MOHAN SHRIVASTAVA,BHUWAN GOYAL2 pages
AI SummaryRemanded

What did the High Court hold?

The Tribunal held that the issue raised in the writ petition is squarely covered by the decision of this Court in Shri Radha Mohan Khandelwal, Legal Heir of Late Smt. Anguri Devi Khandelwal Vs. Assistant Commissioner of Income Tax. In that case, the Court, after considering the Supreme Court's judgment in Union of India & Others Vs. Ashish Agarwal, disposed of the writ petition by granting liberty to proceed against the legal representatives of the deceased assessee. Therefore, following this precedent, the present writ petition was also disposed of with a similar liberty granted to the respondent (Income Tax Officer) to proceed against the legal representatives of Late Ashok Kumar Jain in accordance with law. No specific amount in dispute was mentioned. The core reasoning is that while the initial notice might be procedurally flawed if issued directly to a deceased, the law permits continuation of proceedings against the legal heirs, as established by higher judicial pronouncements.

What were the facts?

The petitioner, represented by the legal heirs of the deceased Late Ashok Kumar Jain, filed a writ petition challenging the issuance of a notice and proceedings under Section 148A of the Income Tax Act, 1961, against a deceased person. The respondent is the Income Tax Officer, Ward 1, Beawar. The procedural history involves the petitioner's challenge to the tax authority's action. The specific assessment year(s) are not explicitly mentioned in the provided text.

What were the issues?

1. Whether a notice and proceedings under Section 148A of the Income Tax Act, 1961, can be validly issued against a deceased person? (Question of law) Assessee's Contention: The petitioner argued that proceedings under Section 148A cannot be initiated against a dead person. They relied on this Court's decision in Shri Radha Mohan Khandelwal, Legal Heir of Late Smt. Anguri Devi Khandelwal Vs. Assistant Commissioner of Income Tax, which, in turn, considered the Supreme Court's decision in Union of India & Others Vs. Ashish Agarwal. This precedent allowed proceedings against the legal representatives of a deceased assessee. Revenue's Contention: No specific arguments were recorded for the revenue in the provided judgment.

Which sections of the Income-tax Act were involved?

Section 148A

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:15182-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 8320/2022 Late Ashok Kumar Jain (Since Deceased), Through LR’s Sarla Jain W/o Ashok Kumar Jain, Age 66 Years, R/o 5/499, Saraogi Mohalla, Beawar, Rajasthan-305901 ----Petitioner Versus Income Tax Officer, Ward 1, Rajasthan Court Campus, Ajmer Road, Beawar, Rajasthan-305901 ----Respondent For Petitioner : Mr. Mahendra Gargieya Advocate through Video Conferencing and Mr. Peeyush Ganguly Advocate. For Respondent : Ms. Bhavana Laddha Advocate on behalf of Mr. Shantanu Sharma Advocate. HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE BHUWAN GOYAL Order 28/03/2024 1. Heard. 2. Learned counsel for the petitioner submits that the issue raised in this writ petition is whether notice could be issued and proceedings could be drawn under Section 148A of the Income Tax Act, 1961 against a dead person. Learned counsel for the petitioner has placed reliance upon the order passed by this Court in the case of Shri Radha Mohan Khandelwal, Legal Heir of Late Smt. Anguri Devi Khandelwal Vs. Assistant Commissioner of Income Tax (D.B. Civil Writ Petition No. 7896/2022 decided on 27.05.2022) wherein this Court after taking into consideration the decision of the Hon’ble Supreme (Uploaded on 05/04/2024 at 11:27:28 AM) (Downloaded on 30/10/2026 at 09:41:31 AM)

[2024:RJ-JP:15182-DB] (2 of 2) [CW-8320/2022] Court in the case of Union of India & Others Vs. Ashish Agarwal (Civil Appeal No. 3005/2022 and batch of appeals decided on 04.05.2022), disposed of the writ petition granting liberty to proceed against legal representative of deceased- assessee therein. 3. We have gone through the order passed by this Court in the case of Shri Radha Mohan Khandelwal, Legal Heir of Late Smt. Anguri Devi Khandelwal Vs. Assistant Commissioner of Income Tax (supra) and we are satisfied that the issue involved in this writ petition is squarely covered by the aforesaid decision. 4. Accordingly, present writ petition is also disposed of giving liberty to the respondent to proceed against the legal representatives of Late Ashok Kumar Jain in accordance with law. (BHUWAN GOYAL),J (MANINDRA MOHAN SHRIVASTAVA),CJ MANOJ NARWANI /140 Powered by TCPDF (www.tcpdf.org) (Uploaded on 05/04/2024 at 11:27:28 AM) (Downloaded on 30/10/2026 at 09:41:31 AM)

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