S. Muthammal V. Assessment Unit, Income Tax Department and Assistant Commissioner of Income Tax, Non Corporation Circle 2, MDU

WP(MD)/10628/2023

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The case involves a writ petition filed by S. Muthammal, the legal heir of a deceased assessee, against the Income Tax Department and the Assistant Commissioner of Income Tax. The petitioner challenged an assessment order passed under sections 147 and 144B of the Income Tax Act for the assessment year 2018-2019, claiming it was illegal and without jurisdiction as it was issued against a deceased person. The court found that the assessment was indeed made against a deceased individual and without notifying other legal heirs, which led to the setting aside of the order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 798285 (HC-MISC)
• Appeal Type: Others
• Pronouncement Date: 14-07-2023
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Section 147 of the Income Tax Act, Section 144 B of the Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: N DILIP KUMAR
• Assessee Lawyers: A NIVEDHITHA
• Keywords: Assessment; Deceased assessee; Income Tax; Legal heir; Writ of Certiorari
• Section: 147; 144B

Judgement Text

"W.P.(MD)No.10628 of 2023 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 14.07.2023 CORAM THE HONOURABLE MRS.JUSTICE S.SRIMATHY W.P.(MD)No.10628 of 2023 and W.M.P.(MD)No.9403 of 2023 S.Muthammal ... Petitioner vs. 1.Assessment Unit, Income Tax Department. 2.Assistant Commissioner of Income Tax, Non Corporation Circle 2, MDU, No.2, V P Rathinasamy Nadar Road, Cr Building, Bibikulam, Madurai-625 002. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari, to call for the records on the file 1/6 https://www.mhc.tn.gov.in/judis W.P.(MD)No.10628 of 2023 of the respondents in PAN:ATJPS3829D and to quash the impugned order under section 147 read with section 144 B in ITBA/ AST/ S/ 147/ 2022-23 / 1050979970 (1), dated 17.03.2023, passed by the 1st respondent for the academic year 2018-2019 as illegal and without jurisdiction. For Petitioner : M/s.A.Nivedhitha For Respondents : Mr.N.Dilip Kumar ***** O R D E R This writ petition is filed for writ of Certiorari, to quash the impugned order dated 17.03.2023 passed under section 147 read with section 144 B by the respondents in PAN:ATJPS3829D for the assessment year 2018-2019 as illegal and without jurisdiction. 2. The contention of the petitioner is that the impugned order is passed against the dead person. The fact of the death of the assessee is 2/6 https://www.mhc.tn.gov.in/judis W.P.(MD)No.10628 of 2023 known to the respondents which is evident from the assessment order and the relevant portion of the order is extracted here under: “The assessee is already deceased on 27.03.2017 and this case is being represented by his legal heir, Smt. S Muthammal. In response to notice u/s 148 of the Act dated 30.03.2022. Smt. S Muthammal, Legal Heir, has filed assessee's return of income for AY 2018-19 on 01.03.2023 declaring total income of Rs. 5,71,740/-. Accordingly, notice u/s 143(2) of the Act was issued on 03.03.2023.” 3. The respondents have filed a counter affidavit stating that the petitioner (legal heir) has participated in the enquiry proceedings. It is also recorded in the impugned order that the assessment proceeding is represented by the legal heir namely, Muthammal. The petitioner submitted before the authorities that but there are other legal heirs as 3/6 https://www.mhc.tn.gov.in/judis W.P.(MD)No.10628 of 2023 well. But the respondents submitted that the petitioner has not furnished the address of the other legal heirs. Be that as it may, the respondents without issuing notice to the other legal heirs, has recorded the submission of the said Muthuammal and has passed an order. The other legal heirs are also liable to pay the tax from the estate of the deceased assessee and the respondents cannot claim the entire tax liability from Muthammal alone. 4. Therefore, this Court is inclined to set aside the assessment order. However, the respondents are at liberty to issue fresh notice to the legal heirs, call for objections and thereafter, pass an assessment order. The plea of limitation is available to the other legal heirs, but the same is not available to the petitioner. 4/6 https://www.mhc.tn.gov.in/judis W.P.(MD)No.10628 of 2023 5. With the above said observation, the writ petition is allowed. No costs. Consequently, connected miscellaneous petition is closed. Index : Yes / No 14.07.2023 Internet : Yes NCC : Yes / No Tmg 5/6 https://www.mhc.tn.gov.in/judis W.P.(MD)No.10628 of 2023 S.SRIMATHY, J Tmg W.P.(MD)No.10628 of 2023 14.07.2023 6/6 https://www.mhc.tn.gov.in/judis "