SANDHYA RANI BELEL vs. INCOME TAX OFFICER

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WP/8622/2026HC KarnatakaKAHC01018880202624 June 2026Author: B M SHYAM PRASAD5 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the petition. The Court found that the assessment proceedings were initiated against a deceased assessee, which is a critical procedural defect. The Court noted that the assessee had died on August 18, 2017, and the assessment proceedings were commenced with the issuance of a notice under Section 148A(b) on January 16, 2023. The revenue's counsel could not counter these facts. Consequently, the Court quashed the impugned Assessment Order dated January 29, 2024. The Court granted liberty to the revenue to proceed against the legal representatives of the deceased, if such action is permissible in law. The ratio decidendi is that assessment proceedings cannot be validly initiated against a deceased person without proper legal recourse through their legal representatives.

What were the facts?

The petitioner, Aparna Belel, is the daughter and legal representative of the deceased assessee, Sandhya Rani Belel. The petitioner is challenging an Assessment Order dated January 29, 2024, passed under Section 144 of the Income Tax Act, 1961, for the Assessment Year 2016-17. The core of the petitioner's grievance is that the assessment proceedings were initiated against a deceased assessee. The assessee, Sandhya Rani Belel, passed away on August 18, 2017. The assessment proceedings commenced with the issuance of a notice under Section 148A(b) of the Act on January 16, 2023, which is significantly after the assessee's demise. The revenue, represented by the Income Tax Officer and the National Faceless Assessment Centre, did not contest these facts.

What were the issues?

1. Whether the assessment proceedings initiated under Section 147 read with Section 144 of the Income Tax Act, 1961, are legally valid when the assessee had already expired prior to the commencement of such proceedings, specifically when a notice under Section 148A(b) was issued on January 16, 2023, for Assessment Year 2016-17, and the assessee died on August 18, 2017? The petitioner's contention is that the assessment proceedings are fundamentally flawed and liable to be quashed because they were initiated against a deceased individual. The petitioner relies on the fact that the assessee died on August 18, 2017, and the subsequent notice under Section 148A(b) was issued on January 16, 2023, thus rendering the entire process invalid. The revenue, represented by the learned standing counsel, did not offer any counter-argument to the petitioner's submissions regarding the deceased status of the assessee at the time of initiation of proceedings.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 148A(b),Section 148A(d)

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF JUNE, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 8622 OF 2026 (T-IT) BETWEEN:

SANDHYA RANI BELEL, 8-511, NATASHA GOLF VIEW APARTMENTS, NEW RING ROAD, DOMLUR, BENGALURU 560071. SINCE DECEASED REPRESENTED BY APARNA BELEL, D/O HIRALAL BELEL, AGED ABOUT 46 YEARS, R/AT WHITESTONE FLORENSO, HUSKUR VILLAGE, BEHIND BRIGADE GOLDEN TRIANGLE. BIDARAHALLI HOBLI, BENGALURU EAST, BENGALURU - 560049. …PETITIONER (BY SRI. BALRAM R RAO., ADVOCATE)

AND:

1.

INCOME TAX OFFICER WARD-1(2) (1) BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU 560095.

Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA

2.

ADDITIONAL/JOINT/DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX, NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, DELHI II FLOOR, E-RAMP, JAWAHARLAL NEHRU STADIUM, DELHI-110003. …RESPONDENTS (BY SRI.M. DILIP., ADVOCATE A/W SRI. VINAYAK G. PANDIT., ADVOCATE)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-DIRECT UNDER ARTICLE 226 AND 227 CONSTITUTION OF INDIA CALLING FOR THE RECORDS OF THE PETITIONERS CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET ASIDE THE IMPUGNED ORDER PASSED BY THE 1ST RESPONDENT UNDER SECTION 147 R.W.S 144 OF THE ACT DATED 29.01.2024 IN DIN AND ORDER NO. G FOR THE ASSESSMENT YEAR 2016 - 17; DIRECT UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA CALLING FOR THE RECORDS OF THE PETITIONERS CASE AND AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF BE PLEASED TO QUASH AND SET ASIDE THE IMPUGNED NOTICE ISSUED BY THE 1ST RESPONDENT UNDER SECTION 148A(B) OF THE ACT 16.01.2023 NOTICE

ITBA/AST/F/148A(SCN)/2022-23/1048740943(1) AT ANNEXURE B AS WELL AS THE IMPUGNED ORDER PASSED UNDER SECTION 148A(D) OF THE ACT DATED 28.02.2023 DTD 28.02.2023 IN DIN AND NOTICE NO. ITBA/AST/F/148A/2022-23/1050190765(1) AT ANNEXURE - D PASSED BY THE 1ST RESPONDENT FOR THE AY 2016-17; DIRECT UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA ORDERING AND DIRECTING THE RESPONDENTS BY THEMSELVES, THEIR SUBORDINATE, SERVANTS AGENTS TO WITHDRAW AND CANCEL THE IMPUGNED ORDER PASSED UNDER SECTION 147 R.W.S 144 OF THE ACT ORDER G FOR THE ASSESSMENT YEAR 2016-17; DIRECT UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PROHIBITING AND RESTRAINING THE RESPONDENTS BY THEMSELVES, THEIR SUBORDINATE, SERVANTS AGENTS FROM TAKING ANY ACTION FURTHERANCE OR CONSEQUENT TO IMPUGNED ORDER PASSED BY THE 1ST RESPONDENT UNDER SECTION

R.W.S

OF THE ACT ORDER G FOR THE ASSESSMENT YEAR 2016-17.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD

ORAL ORDER

The petitioner is the daughter of Ms. Sandhya Rani Belel – the assessee. The petitioner is aggrieved by the Assessment Order dated [Annexure-G] under Section 144 of the Income Tax Act, 1961 [for short, ‘the Act’] which is for the assessment year 2016-17. Sri Balram R Rao, the learned counsel for the petitioner, submits that this Court will have to intervene on the short ground that the assessment proceedings are begun against a deceased assessee. Sri Balram R Rao, to support the petitioner’s prayer, submits that the assessee has died on 18.08.2017 and the assessment proceedings are begun with issuing a notice under Section 148A[b] of the Act on 16.01.2023. Sri M Dilip, the learned standing counsel for the respondents, cannot counter these two crucial circumstances. Hence, this Court

must intervene answering the question in favour of the petitioner, and hence the following. ORDER [a] The petition is allowed. [b] The impugned Assessment Order dated 29.01.2024 [Annexure-G] is quashed with liberty to the Revenue to proceed against the legal representatives of the deceased, if permissible in law.

Sd/- (B M SHYAM PRASAD) JUDGE

AN/-

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