SRI LATE SOMESHWAR RAO CHILUKURI V. INCOME TAX OFFICER WARD 6 (3) (2)

WP/28677/2024

AI Insights

The case involves a writ petition filed by Smt. Anantha Lakshmi, the legal heir and spouse of the late Someshwar Rao Chilukuri, challenging the assessment order and related notices issued by the Income Tax Officer for the assessment year 2017-18. The petitioner argued that these actions were taken against her deceased husband, who had passed away before the assessment order was issued, rendering the proceedings invalid. The respondent did not dispute the factual position that the assessment was conducted posthumously. The court found that proceeding against a deceased person is not legally permissible and thus quashed all related notices and orders.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 671377 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 09-01-2025
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M DILIP
• Assessee Lawyers: RAVISHANKAR
• Keywords: Assessment Order; Deceased assessee; Writ of Certiorari; Non-est in the eye of law
• Section: 143(2)

Judgement Text

" - 1 - NC: 2025:KHC:739 WP No. 28677 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 28677 OF 2024 (T-IT) BETWEEN: SRI LATE SOMESHWAR RAO CHILUKURI NO.17, FF-05 PRANAM RESIDENCY, NEAR AMRUTHANAGARA POLICE STATION, AMRUTHANAGARA A SECTOR, BANGALORE-560092. PAN: AQAPC4650Q REP. BY HIS LEGAL HEIR AND SPOUSE, SMT. ANANTHA LAKSHMI, AGED 57 YEARS FLAT NO.G01, DREAM HOME APARTMENT, NO-31, 32, 33 BOHRA LAYOUT, GOTTIGERE, BANNERGHATTA ROAD, BANGALORE-560083. …PETITIONER (BY SRI. RAVI SHANKAR S. V., ADV. (VC)) AND: INCOME TAX OFFICER WARD- 6 (3) (2) BANGALORE- 560095. …RESPONDENT (BY SRI. M DILIP, ADV.) THIS PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO 1) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE NOTICE UNDER SECTION 143(2) OF THE ACT, 03/09/2018 BEARING DATED DIN NO.ITBA/AST/S/143(2)_1/2018-19/1011911375(1) ISSUED BY THE RESPONDENT NO.1 FOR THE ASSESSMENT YEAR 2017-18 HEREIN MARKED AS ANNEXURE – A AND ETC. Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:739 WP No. 28677 of 2024 THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT ORAL ORDER Learned counsel Sri.Dilip.M., accepts notice for the respondent. 2. The petitioner, wife of late Someshwar Rao Chilukuri is before this Court under Article 226 of the Constitution of India questioning the notice issued under Section 143(2) of the Income Tax Act, 1961 (for short, ‘1961 Act’) (Annexure-A) as well as assessment order at Annexuure-A1 and Garnishee notices at Annexures-A2 to A4 for the assessment year 2017-18 on the ground that assessment order is passed against the deceased assessee. 3. Heard the learned counsel Sri.Ravishankar.S.V., for petitioner through video conference and learned counsel Sri.Dilip.M., for respondent-Revenue. Perused the writ petition papers. 4. Learned counsel Sri.Ravishankar.S.V., for petitioner would submit that wife of late Someshwar Rao - 3 - NC: 2025:KHC:739 WP No. 28677 of 2024 Chilukuri is before this Court questioning the assessment order dated 20.12.2019 whereas, he submits that the assessee expired on 20.06.2018, subsequent to filing of the returns but before passing assessment order. Learned counsel would contend that the assessment order passed and subsequent proceedings against a dead person would not be maintainable since no order could be passed against a dead person. Further, learned counsel would point out that the fact of death of the assessee was brought to the notice of the respondent by representation dated 15.04.2019 along with death certificate. It is submitted that though the death of the assessee is brought to the notice of the respondent, without taking note of the same, respondent proceeded to pass assessment order which requires to be quashed. 5. Per contra, learned counsel Sri.Dilip.M., for respondent would not dispute the factual position and also the fact that assessment order is passed against a dead person. - 4 - NC: 2025:KHC:739 WP No. 28677 of 2024 6. On hearing the learned counsel appearing for the parties and on perusal of the writ petition papers, the only point which falls for consideration is as to, “Whether the order of assessment and subsequent proceedings under challenge requires interference at the hands of this Court?” 7. The answer to the above point would be in the affirmative for the following reasons: 8. The husband of the petitioner late Someshwar Rao Chilukuri filed returns for the assessment year 2017-18 and the assessment order as at Annexure-A1 is passed on 20.12.2019 which is subsequent to the death of the husband of the petitioner on 20.06.2018. The death of the petitioner’s husband was brought to the notice of the Assessing Authority by representation dated 15.04.2019 (Annexure-F) enclosing death certificate. But, without taking note of the same, the Assessing Authority proceeded to pass the assessment order in terms of Annexure-A1 dated 20.12.2019. The Assessment order passed against a - 5 - NC: 2025:KHC:739 WP No. 28677 of 2024 dead person would not stand to reason and the same is non-est in the eye of law. Hence, the following: ORDER a) Writ petition is allowed. b) Annexure-A, notice under Section 143(2) of 1961 Act; Annexure-A1, assessment order bearing No.ITBA/AST/S/143(3)/2019-20/1022770055 (1) dated 20.12.2019; Annnexures-A2 to A4 bearing Nos. ITBA / RCV/S/226(3)_1/2019-20/1026396246(1); ITBA / RCV / S/226(3)_1/2019-20/1026396291(1); and ITBA / RCV / S/226(3)_1/2019-20/1026396320(1) are quashed. c) Liberty is reserved to the respondent to take any action, if the law permits. Sd/- (S.G.PANDIT) JUDGE NC CT:bms List No.: 1 Sl No.: 42 "