RAIMOLL V. THE COMMERCIAL TAX OFFICER (WORKS CONTRACT)

WP(C)/20458/2020

AI Insights

The case involves the legal heirs of a deceased works contractor, Jose P. Joseph, who challenged the assessment orders passed by the Commercial Tax Department of Kerala. The petitioners, Raimoll and Shilpa Jose, argued that the assessments for the years 2013-2014, 2014-2015, and 2015-2016 were made without the opportunity for the deceased assessee, who was bedridden and later deceased, to present his case or materials that could potentially reduce his tax liability. The court, acknowledging the oversight in not hearing the legal heirs, decided to quash the existing orders and remand the matter for a fresh assessment.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 726568 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 10-11-2020
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: THUSHARA JAMES
• Assessee Lawyers: V NARASIMHAM
• Keywords: Assessment orders; Deceased assessee; Fresh assessment orders; Legal heirs
• Section: 7; 203AA; 2203AA

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 10TH DAY OF NOVEMBER 2020 / 19TH KARTHIKA, 1942 WP(C).No.20422 OF 2020(C) PETITIONER/S: 1 RAIMOLL WIFE AND LEGAL HEIR OF LATE JOSE P JOSEPH, WORKS CONTRACTOR, PADICKAKUDY HOUSE, VENGOOR P.O, PERUMBAVOOR, ERNAKULAM 683545 2 SHILPA JOSE, DAUGHTER AND LEGAL HEIR OF LATE JOSE P JOSEPH, WORKS CONTRACTOR, PADICKAKUDY HOUSE, VENGOOR P.O, PERUMBAVOOR, ERNAKULAM 683545 BY ADV. SRI.V.DEVANANDA NARASIMHAM RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER (WORKS CONTRACT) COMMERCIAL TAX DEPARTMENT, MATTANCHERY COCHIN 682 002 2 THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA 686 661 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.11.2020, ALONG WITH WP(C).20458/2020(F), WP(C).20461/2020(G), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.20422 OF 2020(C) & con.cases 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 10TH DAY OF NOVEMBER 2020 / 19TH KARTHIKA, 1942 WP(C).No.20458 OF 2020(F) PETITIONER/S: 1 RAIMOLL AGED 58 YEARS WIFE AND LEGAL HEIR OF LATE JOSE P. JOSEPH, WORKS CONTRACTOR, PADICKAKUDY HOUSE, VENGOOR P.O., PERUMBAVOOR, ERNAKULAM-683545. 2 SHILPA JOSE, DAUGHTER AND LEGAL HEIR OF LATE JOSE P. JOSEPH, WORKS CONTRACTOR, PADICKAKUDY HOUSE, VENGOOR P.O., PERUMBAVOOR, ERNAKULAM-683545. BY ADV. SRI.V.DEVANANDA NARASIMHAM RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER (WORKS CONTRACT) COMMERCIAL TAX DEPARTMENT, MATTANCHERRY, COCHIN- 682002. 2 THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA-686661. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.11.2020, ALONG WITH WP(C).20422/2020(C), WP(C).20461/2020(G), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.20422 OF 2020(C) & con.cases 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 10TH DAY OF NOVEMBER 2020 / 19TH KARTHIKA, 1942 WP(C).No.20461 OF 2020(G) PETITIONER/S: 1 RAIMOLL AGED 58 YEARS WIFE AND LEGAL HEIR OF LATE JOSE P. JOSEPH, WORKS CONTRACTOR, PADICKAKUDY HOUSE, VENGOOR P.O., PERUMBAVOOR, ERNAKULAM -683545. 2 SHILPA JOSE, DAUGHTER AND LEGAL HEIR OF LATE JOSE P. JOSEPH, WORKS CONTRACTOR, PADICKAKUDY HOUSE, VENGOOR P.O., PERUMBAVOOR, ERNAKULAM -683545. BY ADV. SRI.V.DEVANANDA NARASIMHAM RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER (WORKS CONTRACT) COMMERCIAL TAX DEPARTMENT, MATTANCHERY, COCHIN- 682002. 2 THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, MUVATTUPUZHA-686661. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.11.2020, ALONG WITH WP(C).20422/2020(C), WP(C).20458/2020(F), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.20422 OF 2020(C) & con.cases 4 JUDGMENT [WP(C).20422/2020, WP(C).20458/2020, WP(C).20461/2020] The petitioners, who are the legal heirs of a deceased assessee have approached this Court aggrieved by the assessment orders passed by the respondents for the assessment years 2013-2014, 2014-2015 and 2015-2016 respectively. In the writ petition it is the case of the petitioners that the assessment orders in question were passed at a time when the assessee in question was bedridden on account of an illness to which he later succumbed. It is their case that inasmuch as the assessment orders were passed without hearing the deceased assessee, and they have materials with them, which if considered by the assessing authority, would reduce the liability now determined by the assessment orders that are impugned in the writ petition, they may be given an opportunity to produce the said materials before the assessing authority by directing the latter to pass fresh assessment orders for the years in question. 2. I have heard Sri.Devananda Narasimham, the learned counsel for the petitioners as also Dr.Thushara James, the learned Government Pleader for the respondents. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, and taking note of the fact that the assessment orders were passed without hearing the assessee, who is now deceased, and the legal heirs of the late assessee are now before me in these writ petitions, I quash the impugned assessment orders and direct the assessing authority concerned to pass fresh orders in lieu thereof, after hearing the petitioners herein, and considering the materials produced by them to substantiate their contentions on merit. To enable the assessing authority to do so, I direct the petitioners to appear WP(C).No.20422 OF 2020(C) & con.cases 5 before the assessing authority concerned at his office at 11 am on 25.11.2020 either physically or through video conferencing, as the case may be. The assessing authority concerned shall pass fresh orders as directed, within a month thereafter and the orders passed shall reflect a consideration of the material relied upon by the petitioners. Sd/- A.K.JAYASANKARAN NAMBIAR JUDGE sd WP(C).No.20422 OF 2020(C) & con.cases 6 APPENDIX OF WP(C) 20422/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE COMPOUNDING PERMISSION GRANTED IN FORM -IE DATED 30-03-2012 FOR THE YEAR 2011-12 BY THE 1ST RESPONDENT TO THE DECEASED ASSESSEE. EXHIBIT P2 TRUE COPY OF THE DEATH CERTIFICATE OF THE ASSESSEE JOSE P JOSEPH DATED 25-10-2017 EXHIBIT P3 TRUE COPY OF LEGAL-HEIR CERTIFICATE DATED 16-02-2018 ISSUED BY THE TAHSILDAR, KUNNATHUNADU, PERUMBAVOOR EXHIBIT P4 TRUE COPY OF FORM 26 AS ANNUAL TAX STATEMENT AVAILABLE IN TDS CENTRALIZED PROCESSNG CELL UNDER THE PROVISIONS OF SEC. 2203AA OF THE INCOME TAX ACT, 1961 FOR 2014-15 GENERATED ON 15-09-20 EXHIBIT P5 TRUE COPY OF CERTIFIED ASSESSMENT ORDER DTD 08-01-2016 FOR THE YEAR 2014-15 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONERS. EXHIBIT P6 TRUE COPY OF THE RR NOTICE DATED 30-04-2016 ISSUED IN FORM-1 U/S 7 OF THE RR ACT TO THE DECEASED ASSESSEE. WP(C).No.20422 OF 2020(C) & con.cases 7 APPENDIX OF WP(C) 20458/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE COMPOUNDING PERMISSION GRANTED IN FORM-1E DATED 30.3.2012 FOR THE YEAR 2011-12 BY THE 1ST RESPONDENT TO THE DECEASED ASSESSEE. EXHIBIT P2 TRUE COPY OF THE DEATH CERTIFICATE OF THE ASSESSEE JOSE P. JOSEPH DATED 25.10.17. EXHIBIT P3 TRUE COPY OF LEGAL-HEIR CERTIFICATE DATED 16.2.18 ISSUED BY THE TAHSILDAR, KUNNATHUNADU, PERUMBAVOOR. EXHIBIT P4 TRUE COPY OF FORM-26 AS ANNUAL TAX STATEMENT AVAILABLE IN TDS CENTRALIZED PROCESSING CELL UNDER THE PROVISIONS OF SEC. 203AA OF THE INCOME TAX ACT, 1961 FOR 2015-16 GENERATED ON 15.9.20. EXHIBIT P5 TRUE COPY OF CERTIFIED ASSESSMENT ORDER DATED 8.1.16 FOR THE YEAR 2015-16 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONERS. EXHIBIT P6 TRUE COPY OF THE FIR NOTICE DATED 30.4.16 ISSUED IN FORM-1 U/S 7 OF THE RR ACT TO THE DECEASED ASSESSE. WP(C).No.20422 OF 2020(C) & con.cases 8 APPENDIX OF WP(C) 20461/2020 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE COMPOUNDING PERMISSION IN FORM-IE DATED 30.3.2012 AND 7.5.2012 FOR THE YEARS 2011-12 AND 2012-13 RESPECTIVELY ISSUED BY THE 1ST RESPONDENT TO THE ASSESSEE. EXHIBIT P2 TRUE COPY OF THE DEATH CERTIFICATE OF THE ASSESSE JOSE P.JOSEPH DATED 25.10.17. EXHIBIT P3 TRUE COPY OF LEGAL-HEIR CERTIFICATE DATED 16.2.18 ISSUED BY THE TAHSILDAR, KUNNATHUNADU, PERUMBAVOOR. EXHIBIT P4 TRUE COPY OF FORM-26 AS ANNUAL TAX STATEMENT TAKEN U/S 203AA OF THE INCOME TAX ACT, 1961 FOR THE YEAR 2013-14 GENERATED ON 15.9.20. EXHIBIT P5 TRUE COPY OF CERTIFIED ASSESSMENT ORDER DATED 8.1.16 FOR THE YEAR 2013-14 ISSUED BY 1ST RESPONDENT TO THE PETITIONERS. EXHIBIT P6 TRUE COPY OF THE RR NOTICE DATED 30.4.16 ISSUED IN FORM-1 U/S 7 OF THE RR ACT TO THE DECEASED ASSESSEE. "