Kushaldev Singh S/o Late Shri Abhay Singh V. Union Of India, Through Secretary Finance, Ministry Of Finance, North Block New Delhi and Principal Chief Commissioner Of Income Tax (Nafac), North Block, New Delhi and Additional / Joint / Deputy / Assistant Commissioner / Income Tax Officer, National Faceless Assessment Centre, North Block New Delhi and Income Tax Officer, Ward - 2 (1), Aaykar Bhawan, Udaipur, Rajasthan

CW/17242/2022

AI Insights

The case involves a writ petition filed by Kushaldev Singh, the legal heir of the late Shri Abhay Singh Rathore, challenging notices and proceedings initiated by the Income Tax Department against the deceased. The court referenced previous judgments which concluded that such proceedings against a deceased person are invalid. However, it was also noted that proceedings could be re-initiated against the legal heirs under specific sections of the Income Tax Act, provided the initial notices were within the period of limitation. The court allowed the petition, emphasizing the legal framework that permits actions against the legal representatives of deceased individuals under certain conditions.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 695238 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 09-05-2024
• Assessment Year: misc
• Other Referred Cases: Shri Radha Mohan Khandelwal Vs. Assistant Commissioner of Income Tax, Meena V Kumar Vs. Principal Chief Commissioner of Income Tax and Anr., Legal Heirs of Smt. Sneh Lata Bhandari Vs. Income Tax Officels & Ors.
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K K BISSA
• Assessee Lawyers: SHARAD KOTHARI; PRANJUL MEHTA
• Keywords: Faceless assessment; Income Tax; Legal heirs; Nullity of proceedings
• Section: 148A(b); 159

Judgement Text

"[2024:RJ-JD:20652-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 17242/2022 Late Shri Abhay Singh Rathore, Through Legal Heir Kushaldev Singh S/o Late Shri Abhay Singh, Aged About 39 Years, R/o B- 615, Rajputo Ka Rawla, Sinchana, Pali, Rajasthan - Pin 313211 ----Petitioner Versus 1. Union Of India, Through Secretary Finance, Ministry Of Finance, North Block New Delhi - 110001. 2. Principal Chief Commissioner Of Income Tax (Nafac), North Block, New Delhi - 110001 3. Additional / Joint / Deputy / Assistant Commissioner / Income Tax Officer, National Faceless Assessment Centre, North Block New Delhi - 110001 4. Income Tax Officer, Ward - 2 (1), Aaykar Bhawan, Udaipur, Rajasthan - 313001 ----Respondents For Petitioner(s) : Mr. Sharad Kothari Mr. Pranjul Mehta For Respondent(s) : Mr. K.K. Bissa HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 09/05/2024 1. Learned counsel for the parties jointly submit that the issue raised in this petition is no longer res integra and stands concluded vide order dated 27.05.2022 passed by a Division Bench of this Court at Jaipur in the case of Shri Radha Mohan Khandelwal Vs. Assistant Commissioner of Income Tax [D.B. Civil Writ Petition No.7896/2022] as also another order [2024:RJ-JD:20652-DB] (2 of 3) [CW-17242/2022] on the same lines passed by this Court on 22.03.2024 in D.B. Civil Writ Petition No.15115/2022 [Meena V Kumar Vs. Principal Chief Commissioner of Income Tax and Anr.]. 2. In view of the submissions made and after perusing the order dated 22.03.2024 as above, we are of the view that the legal position is no longer res integra. Therefore, it is declared that the impugned notices and proceedings against the dead person would be nullity. 3. In the case of Legal Heirs of Smt. Sneh Lata Bhandari Vs. Income Tax Officels & Ors. [D.B. Civil Writ petition No.9985/2023], the Division Bench of this Court had granted liberty to the Department to re-initiate the proceedings under Section 148A(b) and Section 159 of the IT Act with specific order that the limitation period between the filing of the writ petition and till its disposal shall be excluded for the purpose of computation of limitation period for initiating such proceedings. However, in view of what has been ordered in the case of Meena V Kumar(supra), we are of the view that if the date on which initially notices were issued, which have been successfully assailed, were within the period of limitation, there is no reason as to why the department should not be given that liberty to take proceedings under the provisions of law against the legal representatives in view of the provisions contained in Section 159 of the Income Tax Act. 4. Therefore, granting liberty to the department to proceed in accordance with law by re-initiating the proceedings, this petition is allowed. [2024:RJ-JD:20652-DB] (3 of 3) [CW-17242/2022] 5. The petitioner shall submit the details of the legal representatives with the jurisdictional Assessing Officer within a period of one week from today. (MUNNURI LAXMAN),J (MANINDRA MOHAN SHRIVASTAVA),CJ 1-jayesh/- "