Wp/33144/2018 Of K.rajesh v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT MADRAS 1.The Assistant Commissioner of Income Tax, Non-Corporate Circle I 63, Race Course Road, Coimbatore – 641 018. 2.Commissioner of Income Tax (Appeals)-3 63, Race Course Road, Coimbatore – 641 018. ...Respondents Prayer : Writ Petition filed under Article 226 of theConstitution of India, to issue a Writ of Certiorari, callingfor the records relating to the notice issued by the 1[st]respondent under Section 148 of the Income Tax Act, 1961 dated28.02.2018 in respect of late Mrs.K.Srivalli, PAN No.ALJPS3155Lto quash the same. For Petitioner : Mr.Niranjan Rajagopalan For M/s.G.R.Associates For Respondent: Mr.A.P.Srinivas Senior Standing Counsel The Notice issued under Section 148 of the Income Tax Act tore-open the assessment of the year 2009-10 is sought to bequashed in the present writ petition. 2. The preliminary ground raised by the petitioner is thatthe notice dated 28.02.2018 was addressed to one Smt.K.Srivalli,who is the mother of the writ petitioner / Mr.K.Rajesh and it iscontended that the assessee / Smt.K.Srivalli died on 02.07.2016. https://hcservices.ecourts.gov.in/hcservices/ 3. The learned counsel for the petitioner made a submissionthat notice to re-open the assessment cannot be issued on a deadperson and therefore, the notice itself is untenable. 4. The learned Senior Standing counsel appearing on behalfof the respondents objected the said contentions by stating thatan adjudication / enquiry is required for the purpose ofestablishing these facts and in this regard, the petitioner hasto submit the details and documents before the authorities,enabling them to form an opinion and proceed in accordance withlaw. However, the present writ petition is filed by oneMr.K.Rajesh and the impugned notice was issued to his deceasedmother Smt.K.Srivalli. 5. This Court is of the considered opinion that all suchmaterial facts and circumstances are to be established bysubmitting proof and evidences and such an exercise cannot bedone by the High Court under Article 226 of the Constitution ofIndia. The authorities competent must conduct an enquiry in thisregard and take a decision and thereafter, proceed in accordancewith law and by following the procedures. For this purpose, thematter is remanded back to the respondents for freshadjudication. 6. Accordingly, the notice issued by the first respondentunder Section 148 of the Income Tax Act, 1961 dated 28.02.2018is quashed and the matter is remanded back to the respondentsfor fresh adjudication by affording opportunity to the writpetitioner and pass orders on merits and in accordance with lawand by following the procedures as contemplated. The saidexercise is directed to be done within a period of three(3)months from the date of receipt of a copy of this order. Thewrit petitioner is directed to co-operate for the disposal ofthe enquiry proceedings and not to seek for an adjournment onflimsy grounds. 7. With these observations, the writ petition standsallowed. No costs. Consequently, connected miscellaneouspetition is closed. Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar Kak To 1.The Assistant Commissioner of Income Tax, Non-Corporate Circle I 63, Race Course Road, Coimbatore – 641 018. Non-Corporate Circle I 63, Race Course Road, Coimbatore – 641 018. 2.Commissioner of Income Tax (Appeals)-3 63, Race Course Road, Coimbatore – 641 018. 63, Race Course Road, Coimbatore – 641 018. +1cc to Mr.A.P.Srinivas, Advocate Sr.23304 rld[co]srg 10/06/2021 W.P.No.33144 of 2018