Wp(C)/19130/2022 Of Korath Rajesh v. The Commissioner Of Income Tax

WP(C) NO. 19130 OF 2022 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 6 DAY OF OCTOBER 2022 / 14TH ASWINA, 1944 WP(C) NO. 19130 OF 2022 PETITIONER/S: KORATH RAJESHAGED 51 YEARS S/O. PADINHATTY CHANDRASEKHARAN NAIR, KORATH HOUSE, PULLOOR, THEKKEN KUTTOOR P.O., TIRUR TALUK, MALAPPURAM DISTRICT, PIN - 676102 BY ADV C.M.MOHAMMED IQUABAL RESPONDENT/S: 1THE COMMISSIONER OF INCOME TAXCENTRAL REVENUE BUILDING, I.S. PRESS ROAD, KOCHI, PIN - 682018 2INCOME TAX DEPARTMENTTIRUR RANGE, 2ND FLOOR, TARIFF BAZAR,TIRUR, MALAPPURAM DISTRICT, PIN - 6761013THE DEPUTY COMMISSIONER OF STATE TAX OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES DEPARTMENT, MANJERI, MALAPPURAM DISTRICT, PIN - 676121 BY ADVS.CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON06.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Petitioner is the representative assessee/legal heir of oneChandrasekharan Nair, who expired on 17.6.2021. The only relief sought for bythe petitioner is a direction to the respondent department to permit thepetitioner to file returns and pay the self-assessed tax. 2.When this matter is taken up for consideration today, it is pointedout by the learned Standing Counsel appearing for the respondent departmentthat the assessment year in question is 2022-2023 and the petitioner has timetill 31.12.2022 to file the return of income. It is submitted that if the petitionerfiles a return of income on or before 31.12.2021, the same will be processednotwithstanding the fact that it is filed beyond the due date insofar as thedeceased assessee is concerned. It is however submitted that the petitioner willbe liable to pay interest etc. for belated filing of returns and belated payment oftax. Having regard to the submissions made by the learned Standing Counselfor the respondent department, no further directions are necessary in this writpetition and the same is closed recording the submissions made by the learnedStanding Counsel for the respondent department. Sd/- okb/ GOPINATH P.JUDGE //True copy// P.S. to Judge WP(C) NO. 19130 OF 2022 APPENDIX OF WP(C) 19130/2022 PETITIONER EXHIBITSExhibit -P1 Exhibit -P2 Exhibit -P3 Exhibit -P4 Exhibit -P5 Exhibit -P6 Exhibit -P7 THE TRUE COPY OF THE MONEY LENDING LICENSE NO. 32100389651 DATED 15.07.2021 THE TRUE COPY OF THE DEATH CERTIFICATE OF CHANDRASEKHARAN NAIR P. DATED 12.07.2021 THE TRUE COPY OF THE ACKNOWLEDGEMENT ISSUED BY THE INCOME TAX DEPARTMENT DATED 15.03.2022THE TRUE COPY OF THE WILL EXECUTED BY PADINHATTY CHANDRASEKHARAN NAIR DATED 16.05.2020 THE TRUE COPY OF THE MONEY LENDING LICENSE ISSUED BY THE 3RD RESPONDENT DATED 11.04.2022THE TRUE COPY OF THE REPRESENTATION BEFORE THE 1ST RESPONDENT DATED 31.05.2022 THE TRUE COPY OF THE PAN CARD OF PETITIONER