B JAGADEESH V. INCOME TAX OFFICER

WP/21119/2023

AI Insights

The case involves a writ petition filed by B. Jagadeesh, challenging various notices and orders issued by the Income Tax Officer for the assessment year 2013-14 against his deceased mother, Smt. Lakshmi B.R. Rao. The petitioner argued that all proceedings initiated against a deceased person are void ab initio, referencing a similar case (Smt. Shefali Chopra vs. Income Tax Officer). The respondent contested the merits of the petition. The court found that all proceedings against the deceased were indeed null and void, leading to the decision to quash these proceedings.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 761759 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 30-01-2024
• Assessment Year: misc
• Other Referred Cases: Smt. Shefali Chopra vs. Income Tax Officer and Others
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: E I SANMATHI
• Assessee Lawyers: THIRUMALESH
• Keywords: Assessment Order; Death Certificate; Income Tax; Notice Quashing; Nullity; Penalty notice; Writ petition
• Section: 147; 144; 142(1); 271(1)(c); 274; 271(1)(b); 271F; 148A(b); 156; 271

Judgement Text

" - 1 - NC: 2024:KHC:3938 WP No. 21119 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF JANUARY, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 21119 OF 2023 (T-IT) BETWEEN: 1. B JAGADEESH AGED 64 YEARS, S/O LATE B. RAMACHANDRA RAO, FLAT NO. 409, B-3 BLOCK, SHOBHA OPAL APARTMENT, 39TH CROSS, 4TH T BLOCK, JAYANAGAR, BENGALURU - 560 041. …PETITIONER (BY SRI. THIRUMALESH M., ADVOCATE) AND: 1. INCOME TAX OFFICER WARD 7 (2) (5) BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095. …RESPONDENT (BY SRI. E.I.SANMATHI., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE NOTICE ISSUED UNDER SECTION 148A(b) OF THE INCOME TAX ACT DATED 23.05.2022 FOR THE ASST. YEAR 2013-14 BY THE RESPONDENT IN ITBA/COM/F/17/2022- 23/1043118554(1)-ANNEXURE-B, ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: Digitally signed by KIRAN KUMAR R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:3938 WP No. 21119 of 2023 ORDER 1. In this writ petition, the petitioner seeks the following reliefs: “(i) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the notice issued under Section 148A(b) of the Income Tax Act dated 23-05-2022 for the Asst. Year 2013-14 by the respondent in ITBA/COM/F/17/2022- 23/1043118554(1)- ANNEXURE-B; (ii) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the notice issued under section 142(1) of the Income Tax Act dated 13-04-2023 for the Asst. Year 2013-14 by the respondent in ITBA/AST/F/142(1)/2023- 24/1052077266(1) – ANNEXURE-C. (iii) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the show cause notice issued under the Income Tax Act dated 15-05-2023 for the Asst. Year 2013-14 by the respondent in ITBA/AST/F/147(SCN)/2023- 24/1052840024(1) – ANNEXURE-D. (iv) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the assessment order passed for the Asst. Year 2013-14 under section 147 read with section 144 of the Income Tax Act dated 23-05-2023 by the - 3 - NC: 2024:KHC:3938 WP No. 21119 of 2023 respondent in ITBA/AST/S/147/2023- 24/1053090526(1) – ANNEXURE-E; (v) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the demand notice issued for the Asst. Year 2013-14 under section 156 of the Income Tax Act dated 23-05- 2023 by the respondent in ITBA/AST/S/156/2023-24/1053090613(1) – ANNEXURE-F. (vi) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the Computation Sheet passed for the Asst. Year 2013-14 under section 147 read with section 144 of the Income Tax Act dated 23-05-2023 by the respondent in ITBA/AST/S/114/2023- 24/1053090640(1) – ANNEXURE-G; (vii) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the penalty notice issued for the Asst. Year 2013-14 under section 271 read with section 271(1)(b) of the Income Tax Act dated 23-05-2023 by the respondent in ITBA/PNL/S/271(1)(b)/2023- 24/1053090393(1) – ANNEXURE-H; (viii) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the penalty notice issued for the Asst. Year 2013-14 under section 274 read with section 271(1)(c) of the - 4 - NC: 2024:KHC:3938 WP No. 21119 of 2023 Income Tax Act dated 23-05-2023 by the respondent in ITBA/PNL/S/271(1)(c)/2023- 24/1053090702(1) – ANNEXURE-J; (ix) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the penalty notice issued for the Asst. Year 2013-14 under section 274 read with section 271F of the Income Tax Act dated 31-05-2023 by the respondent in ITBA/PNL/S/271F/2023-24/1053344368(1) – ANNEXURE-K; (x) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the penalty notice issued for the Asst. Year 2013-14 under section 274 read with section 271F of the Income Tax Act dated 13-07-2023 by the respondent in ITBA/PNL/F/271F/2023-24/1054324643(1) – ANNEXURE-L; (xi) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the penalty notice issued for the Asst. Year 2013-14 under section 274 read with section 271(1)(c) of the Income Tax Act dated 13-07-2023 by the respondent in ITBA/PNL/F/271(1)(c)/2023- 24/1054328407(1) – ANNEXURE-M; (xii) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the penalty notice issued for the Asst. Year 2013-14 under - 5 - NC: 2024:KHC:3938 WP No. 21119 of 2023 section 274 read with 271(1)(b) of the Income Tax Act dated 25-07-2023 by the respondent in ITBA/PNL/F/271(1)(b)/2023-24/1054573518(1) – ANNEXURE-N; (xiii) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the penalty notice issued for the Asst. Year 2013-14 under section 274 read with section 271(1)(c) of the Income Tax Act dated 28-07-2023 by the respondent in ITBA/PNL/F/271(1)(c)/2023- 24/1054702821(1) – ANNEXURE-P; (xiv) and grant such other relief or reliefs as this Hon’ble Court may deem fit in the circumstances of the case, in the interest of justice.” 2. Heard the learned counsel for the parties and perused the material on record. 3. In addition to reiterating various contentions urged in the petition and referring to the material on record, the learned counsel for the petitioner invites my attention to the Death Certificate of Smt.Lakshmi B.R.Rao, produced at Annexure ‘A’, in order to point out that the said person expired on 05.07.2015 and the impugned proceedings including the impugned orders, notices, etc., against the dead person are vitiated as being non-est and a nullity, and the - 6 - NC: 2024:KHC:3938 WP No. 21119 of 2023 present petition is preferred by her son Sri.B.Jagadeesh seeking quashing of the impugned proceedings, orders, notices, etc deserves to be allowed. In this regard reliance is placed upon a recent judgment of a co-ordinate Bench of this Court in the case of Smt.SHEFALI CHOPRA VS. INCOME TAX OFFICER AND OTHERS (W.P. No.22055 of 2023 [T-IT], disposed of on 23.11.2023 at Bengaluru Bench). 4. Per contra, the learned counsel for the respondent submits that there is no merit in the petition and that the same is liable to be dismissed. 5. A perusal of the material on record, in particular the undisputed Death Certificate at Annexure ‘A’, will indicate that the original assessee—Smt.Lakshmi B.R.Rao expired on 05.07.2015 and all proceedings initiated subsequent to the date of her demise, including the impugned proceedings, orders, notices, etc., are clearly a nullity, non-est and void ab initio as held by this Court in Shefali Chopra (supra). 6. In these circumstances, I am of the considered opinion that the impugned proceedings, orders, notices, etc., deserve to be - 7 - NC: 2024:KHC:3938 WP No. 21119 of 2023 quashed, by reserving liberty in favour of the respondent to proceed against the petitioner in accordance with law, subject to all just exceptions. 7. In the result, I pass the following: ORDER (I) The writ petition is hereby allowed. (II) The impugned proceedings, orders, notices, etc., at Annexures ‘B’ to ‘H’, ‘J’ to ‘N’ and ‘P’ are hereby quashed. (III) Liberty is reserved in favour of the respondent to take recourse to initiate appropriate proceedings against the petitioner in accordance with law, subject to all just exceptions. Sd/- JUDGE RK CT: SN List No.: 2 Sl No.: 14 "