MRS SHELEN W/O JOSEPH CARVALHO vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

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WP/103655/2021HC KarnatakaKAHC02021623202119 September 2024Bench: JYOTI MULIMANI3 pages
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What did the High Court hold?

The High Court held that a notice issued under Section 148 of the Income Tax Act, 1961, to a dead person is not sustainable in law and is null and void. The Court noted that Mr. Joseph Sabstien Carvalho had died on 04.11.2018, yet the notice was issued on 08.04.2021. Consequently, the notice was liable to be set aside. The Court granted a Writ of Certiorari, quashing the notice dated 08.04.2021 issued by the Assistant Commissioner of Income Tax under Section 148 for the Assessment Year 2013-14. The ratio decidendi is that statutory notices under tax laws must be issued to living assessees, and notices to deceased individuals are invalid. The operative direction was to quash the impugned notice.

What were the facts?

The petitioners, Mrs. Shelen W/o Joseph Carvalho, Michael S/o Joseph Carvalho, and Manuel S/o Joseph Carvalho, filed a writ petition before the High Court of Karnataka, Dharwad Bench. They sought to quash a notice dated 08.04.2021, issued by the Assistant Commissioner of Income Tax (the first respondent) under Section 148 of the Income Tax Act, 1961. This notice pertained to the Assessment Year 2013-14. The core of the petitioners' grievance was that the notice was issued to a deceased person, Mr. Joseph Sabstien Carvalho, who had passed away on 04.11.2018. The respondents were the Assistant Commissioner and the Principal Commissioner of Income Tax.

What were the issues?

1. Whether a notice issued under Section 148 of the Income Tax Act, 1961, to a deceased person is valid and sustainable in law, for the Assessment Year 2013-14? The petitioners contended that the notice dated 08.04.2021, issued under Section 148 of the Income Tax Act, 1961, was fundamentally flawed as it was addressed to a deceased individual, Mr. Joseph Sabstien Carvalho, who died on 04.11.2018. They argued that such a notice is null and void and cannot be sustained. The revenue did not record any specific arguments in the judgment.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

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NC: 2024:KHC-D:13392 WP No. 103655 of 2021

IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 19TH DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 103655 OF 2021 (T-IT) BETWEEN:

1.

MRS. SHELEN W/O JOSEPH CARVALHO, AGED ABOUT 62 YEARS, OCC: HOUSE HOLD, RESIDING AT PLOT NO.7 AND 8, CTS NO.1388, GINDE COLONY, NANAWADI, BELAGAVI-590 009, PAN: ACHPC6820B.

2.

MICHAEL S/O JOSEPH CARVALHO, AGED ABOUT 49 YEARS, OCC: BUSINESS, RESIDING AT PLOT NO.7 AND 8, CTS NO.1388, GINDE COLONY, NANAWADI, BELAGAVI-590 009, PAN: ABKPC9717H.

3.

MANUEL S/O JOSEPH CARVALHO, AGED ABOUT 41 YEARS, OCC: BUSINESS, RESIDING AT PLOT NO.7 AND 8, CTS NO.1388, GINDE COLONY, NANAWADI, BELAGAVI-590 009, PAN: ADGPC9362C. …PETITIONERS (BY SRI. SANGRAM.S.KULKARNI., ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, BELAGAVI, FEROJ KHIMJIBHAI COMPLEX, OPPOSITE CIVIL HOSPITAL, DR. B.R. AMBEDKAR ROAD, BELAGAVI-590 001.

Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA

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NC: 2024:KHC-D:13392 WP No. 103655 of 2021

2.

THE PRINCIPAL COMMISSIONER OF INCOME TAX, RANGE 1, BELAGAVI, FEROJ KHIMJIBHAI COMPLEX, OPPOSITE CIVIL HOSPITAL, DR. B.R. AMBEDKAR ROAD, BELAGAVI-590 001. …RESPONDENTS (BY SRI. M. THIRUMALESH AND SRI. Y.V.RAVIRAJ., ADVOCATES FOR R1-R2)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS.

THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER:

ORAL ORDER

Sri.Sangram S.Kulkarni., counsel for the petitioners has appeared in person. Sri.M.Thirumalesh., counsel for the respondents has appeared through video conferencing. 2. The captioned Writ Petition is filed seeking a Writ of Certiorari to quash the notice dated 08.04.2021 issued by the first respondent under Section 148 of the Income Tax Act, 1961 in DIN and Notice No:ITBA/AST/S/148/2021- 22/1032278682(1) for the Assessment Year 2013-14 vide Annexure-B.

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NC: 2024:KHC-D:13392 WP No. 103655 of 2021

3.

Heard the arguments and perused the Writ papers with care. 4. Suffice it to note that Sri.Joseph Sabstien Carvalho died on 04.11.2018. However, the notice under Section 148 of the Income Tax Act, 1961 was issued on 08.04.2021. It is apparent that the notice is issued to a dead person. The notice to a dead person is not sustainable and is null and void. Therefore, the notice is liable to be set-aside and so, it is set- aside. 5. The Writ of Certiorari is ordered. The notice dated 08.04.2021 issued by the first respondent under Section 148 of the Income Tax Act, 1961 in DIN and Notice No:ITBA/AST/S/148/2021-22/1032278682(1) for the Assessment Year 2013-14 vide Annexure-B is quashed. 6. Resultantly, the Writ Petition is allowed.

Sd/- (JYOTI MULIMANI) JUDGE MRP LIST NO.: 2 SL NO.: 15

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