K SHYLAJA V. UNION OF INDIA

WP(C)/26180/2023

AI Insights

The case involves K Shylaja, the widow of late Muraleedharan, challenging the tax and penalty demands issued by the Income Tax Department against her late husband. The petitioner argued that she was not in possession of any assets belonging to her late husband and that her legal heir status was under dispute in ongoing civil suits. The respondents, representing the Income Tax Department, contended that the tax dues could be realized from the assets of late Muraleedharan, but acknowledged that the petitioner could not be held personally liable if she did not possess the assets. The court decided to dispose of the writ petition, allowing the petitioner to re-approach the court if her circumstances changed following the outcomes of the civil suits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 687829 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 07-09-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: S GOPINATH
• Assessee Lawyers: KARTHIKA SANTHOSH MATHEW; ARUN MATHEW NEVIN
• Keywords: Asset; Income Tax; Legal heir; Limitation; Writ petition; Estate
• Section: 148; 148A(d); 156

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 7TH DAY OF SEPTEMBER 2023 / 16TH BHADRA, 1945 WP(C) NO. 26180 OF 2023 PETITIONER/S: K SHYLAJA AGED 53 YEARSW/O LATE MURALEEDHARAN RESIDING AT \"AADISHREE\", KANDAM KUMARATH HOUSE, MAMMIYOOR DESOM, CHAVAKKAD TALUK, GURUVAYOOR P.O., THRISSUR, KERALA, PIN - 680505 BY ADVS. KARTHIKA MARIA SANTHOSH MATHEW ARUN THOMAS ABI BENNY AREECKAL MATHEW NEVIN THOMAS KURIAN ANTONY MATHEW DIANA LAURANCE PAUL RESPONDENT/S: 1 UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY NEHRU PLACE, NEW DELHI, DELHI, PIN - 110019 2 PRINCIPAL CHIEF COMMISSIONER OF INCOME TAXC.R. BUILDING, I.S. PRESS ROAD, KOCHI, KERALA, PIN - 682018 3 INCOME TAX OFFICER, WARD 2(1), THRISSUR, INCOME TAX DEPARTMENT, AAYAKAR BHAVAN, SAKTHAN TAMPURAN NAGAR, MUNICIPAL OFFICE ROAD, THRISSUR, KERALA, PIN - 680001 OTHER PRESENT: S.GOPINATH-SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.26180/2023 -2- J U D G M E N T The present writ petition under Article 226 of the Constitution of India has been filed seeking the following reliefs: “i) Call for records leading to issuance of Ext. P1- P4 issued by the 3rd respondent. ii) Issue a writ of certiorari quashing ExtP1- P4 issued by the 3rd Respondent and set aside the demand of tax and penalty imposed on the Petitioner since the entire proceedings are barred by limitation. iii) Grant such other reliefs as this Hon'ble Court deems fit and proper in the circumstances of this case including the cost of this Writ Petitioner. iv) Permit the Petitioner to dispense with filing of the translation of vernacular documents.” 2. Learned Counsel for the petitioner submits that, as of today, the petitioner is not in possession of any asset of the late Kandamkumarath Muraleedharan, who was the assessee. She further submits that her status as the legal heir of late Muraleedharan is under challenge in suits, O.S. No.941/2021 W.P.(C) No.26180/2023 -3- before the Hon’ble Munsiff Court, Chavakkad and O.S. No.76/2022 before the Sub Court, Thrissur filed by the brother of late Muraleedharan. 3. Learned Counsel for the Revenue submits that the income tax dues of late Muraleedharan can be realized from the asset of late Muraleedharan. If the petitioner is not in possession of the asset/estate of late Muraleedharan, she cannot be made personally liable for payment of the income tax dues (Exts.P3 and P4) of late Muraleedharan. 4. Considering the said aspect of the matter, the present writ petition is disposed of with liberty to the petitioner to approach this Court at an appropriate stage, inasmuch as of today, the petitioner is not in possession of any of the said asset/estate of late Muraleedharan. If, as a result of the decision in the two suits, the petitioner is declared as the legally wedded wife of late Muraleedharan, and she comes in possession of the asset/estate of late Muraleedharan then W.P.(C) No.26180/2023 -4- she may approach this Court against the Assessment Order (Ext.P3) and demand notice (Ext.P4). With the aforesaid liberty, the present writ petition stands finally disposed of. Sd/- DINESH KUMAR SINGH JUDGE jjj W.P.(C) No.26180/2023 -5- APPENDIX OF WP(C) 26180/2023 PETITIONER EXHIBITS Exhibit. P1 TTRUE COPY OF THE ORDER UNDER SECTION 148A(D) OF THE INCOME TAX ACT, 1961 BEARING DIN: ITBA/COM/F/17/2022-23/1043842425(1) DATED 14.07.2022 ISSUED BY THE 3RD RESPONDENT Exhibit. P2 TRUE COPY OF THE NOTICE UNDER SECTION 148 OF THE INCOME TAX ACT, 1961 BEARING DIN: ITBA/AST/M/148-1/2022-23/1043848728(1) DATED 14.07.2022 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT Exhibit. P3 TRUE COPY OF THE ASSESSMENT ORDER BEARING DIN: ITBA/AST/S/147/2023-24/1053133781(1) DATED 24.05.2023 BY THE 3RD RESPONDENT Exhibit .P4 TRUE COPY OF NOTICE OF DEMAND UNDER SECTION 156 OF THE ACT, 1961 BEARING DIN: ITBA/AST/S/156/2023-24/1053133840 DATED 24.05.2023 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT "