Wp/6440/2007 Of T.p.dhamodaran v. The Income Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 05.04.2018 CORAM THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.6440 of 2007and M.P.No.2 of 2007 T.P.Dhamodaran,S/o.O.Palaniappan. ... Petitioner Vs.1.The Income-tax Officer, Ward II (1), Salem-7.2.The Tax Recovery Officer-II, Salem. ... RespondentsPetition filed under Article 226 of the Constitution ofIndia praying for issuance of Writ of Certiorari, to call forthe records of the first respondent relating to the assessmentof O.Palaniappan (PAN No.21PP 0075/H(1)/SLM) for the assessmentyear 1998-99 and quash the assessment order dated 31.03.2004made therein.For Petitioner:M/s.D.Nishanshiya Velangannifor Mr.S.RaveekumarFor Respondents :Mr.A.P.Srinivas,Senior Standing Counselassisted by Mr.A.N.R.JayaprathapJunior Standing Counsel******O R D E R Heard M/s.D.Nishanshiya Velanganni, learned counsel forMr.S.Raveekumar, learned counsel for the petitioner, andMr.A.P.Srinivas, learned Senior Standing Counsel assisted byMr.A.N.R.Jayaprathap, learned Junior Standing Counsel for theRevenue. 2. The petitioner has filed this writ petition prayingfor issuance of Writ of Certiorari to quash the impugnedproceedings made in the name of O.Palaniappan, for theassessment year 1998-99. 3. The undisputed fact is that, the assessee died on08.05.1998, leaving behind as many as 10 legal heirs. Theassessment order came to be passed on 31.03.2004, after sixyears after the demise of the assessee. Surprisingly, an appealwas filed before the Commissioner of Income Tax (Appeals) in thename of the dead person. 4. The learned counsel for the petitioner submits thatthe copy of the appeal petition will clearly show that somebodyhas signed with the endorsement “for appellant”. Therefore, theappeal petition filed in the name of the dead person, not by theassessee, is not valid in the eye of law. That apart, theassessment made after six years after the demise of theassessee, that too, in the name of the deceased assessee, is anullity. Thus, the respondents cannot rely upon suchproceedings to recover any tax from the legal heirs of thedeceased assessee. 5. For the above reasons, this writ petition is allowedand the impugned order is set aside. No costs. Consequently,connected miscellaneous petition is closed. Sd/-Assistant Registrar(CCC) //True Copy// abrTo Sub Assistant Registrar 1.The Income-tax Officer, Ward II (1), Salem-7. 2.The Tax Recovery Officer-II, Salem. +1cc to Mr.S.RAVEEKUMAR, Advocate, S.R.No.25357 +1cc to Mr.A.P.SRINIVAS, Advocate, S.R.No. 25394 KS(CO)TR(19/04/2018)