Wp(C)/11361/2022 Of Laila Assainar v. Additional Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 8 DAY OF FEBRUARY 2023 / 19TH MAGHA, 1944 WP(C) NO. 11361 OF 2022 PETITIONER: LAILA ASSAINARAGED 55 YEARSL/O. P.A. HASSANAR, PERUMAMATTOM HOUSE, PINARMUNDA, PERINGALA P.O, KUNNATHUNAD, ERNAKULAM – 683565. BY ADVS.K.S.HARIHARAN NAIRRAJATH R NATHHARIMA HARIHARANG.REMADEVI RESPONDENTS: 1ADDITIONAL COMMISSIONER OF INCOME TAXNATIONAL FACELESS APPEAL CENTRE, DELHI – 110001. 2INCOME TAX OFFICERWARD-2, ALUVA, KAP COMPLEX, PERIYAR NAGAR, ALUVA - 683101. SRI. CHRISTOPHER ABRAHAM, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON08.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: T.R. RAVI, J. --------------------------------------------W.P.(C) No.11361 of 2022-------------------------------------------- Dated this the 08[th] day of February, 2023 JUDGMENT The writ petition has been filed challenging Ext.P3 seriesdocuments and Ext.P4 series of notices as they have been issuedagainst a dead person. It is submitted that the petitioner’s husbanddied on 18.09.2012 and hence the proceedings initiated forre-opening the assessment against a deceased person is not legallyvalid. A counter affidavit has been filed by the 2[nd]respondentadmitting the above fact. In the above circumstances, this writ petition is allowed. Ext.P3series documents and Ext.P4 series notices are set aside. This iswithout prejudice to the right of the Department to proceed againstthe legal heirs, if the Department is so entitled and if they are soadvised. mpm Sd/-T.R.RAVIJUDGE APPENDIX OF WP(C) 11361/2022 PETITIONER’S EXHIBITS Exhibit P1TRUE COPY OF THE DEATH CERTIFICATE OF SRI.P.A. HASSANAR ALIAS P.A. ASSAINAR, DATED 05.08.2016 ISSUED BY THRIKKAKARA MUNICIPALITY. Exhibit P2TRUE COPY OF THE LEGAL HEIRSHIP CERTIFICATEDATED 14.07.2015 ISSUED BY TAHSILDAR, KUNNATHUNAD.DATED 14.07.2015 ISSUED BY TAHSILDAR, KUNNATHUNAD. Exhibit P3COPY OF THE ASSESSMENT ORDER DATED 17.03.2022 ISSUED BY THE 1ST RESPONDENT.17.03.2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P3(a)COPY OF THE NOTICE OF DEMAND DATED 17.03.2022 ISSUED BY THE 1ST RESPONDENT.17.03.2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P3(b)COPY OF THE COMPUTATION SHEET DATED 17.03.2022 ISSUED BY THE 1ST RESPONDENT.17.03.2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P3(c)COPY OF THE PENALTY SHOW - CAUSE NOTICES DATED 17.03.2022 ISSUED BY THE 1ST RESPONDENT.DATED 17.03.2022 ISSUED BY THE 1ST RESPONDENT. Exhibit P4COPY OF NOTICE DATED 31.03.2021 ISSUED U/S.148 OF INCOME TAX ACT BY THE 2ND RESPONDENT.148 OF INCOME TAX ACT BY THE 2ND RESPONDENT. Exhibit P4(a)COPY OF NOTICE DATED ISSUED U/S. 142(1) OF THE INCOME TAX ACT BY THE 2ND RESPONDENT.THE INCOME TAX ACT BY THE 2ND RESPONDENT. Exhibit P4(b)COPY OF NOTICE DATED ISSUED U/S. 142(1) OF THE INCOME TAX ACT BY THE 2ND RESPONDENT.THE INCOME TAX ACT BY THE 2ND RESPONDENT. Exhibit P4(c)COPY OF NOTICE DATED ISSUED U/S. 142(1) OF THE INCOME TAX ACT BY THE 2ND RESPONDENT.THE INCOME TAX ACT BY THE 2ND RESPONDENT. Exhibit P5COPY OF SCREENSHOT OF E-MAIL CONTAINING EXT.P4 NOTICE.EXT.P4 NOTICE. 4 Exhibit P5(a)COPY OF SCREENSHOT OF E-MAIL CONTAINING EXT.P4(A) NOTICE. Exhibit P5(b)COPY OF SCREENSHOT OF E-MAIL CONTAINING EXT.P4(B) NOTICE.Exhibit P5(c)COPY OF SCREENSHOT OF E-MAIL CONTAINING EXT.P4(C) NOTICE. Exhibit P6TRUE COPY OF THE INTERIM ORDER IN WP(C) NO.27163 OF 2021 DATED 01.12.2021 PASSED BYTHE HON'BLE HIGH COURT OF KERALA.