HEMANT KUMAR KOUSHIK (DECEASED) V. INCOME TAX OFFICER

CW/8438/2022

AI Insights

The case involves a writ petition filed by the legal representative of Hemant Kumar Koushik, challenging the proceedings initiated by the Income Tax Officer under Section 14BA of the Income Tax Act. The core issue was whether the proceedings and notices issued against a deceased person were valid. The court referenced several precedents, including the case of Meena V Kumar Vs. Principal Chief Commissioner of Income Tax, which established that such proceedings are a nullity. However, it was also noted that the Department could re-initiate proceedings against the legal representatives of the deceased, as per the provisions of Section 159 of the IT Act.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 747688 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 03-07-2024
• Assessment Year: misc
• Other Referred Cases: Meena V Kumar Vs. Principal Chief Commissioner of Income Tax, Rajasthan and Anr., Shri Radha Mohan Khandelwal Vs. Assistant Commissioner of Income Tax, Legal Heirs of Smt. Sneh Lata Bhandari Vs. Income tax Officers & Ors.
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: ANUROOP SINGHI
• Assessee Lawyers: VAIBHAV JESWANI
• Keywords: Income Tax; Legal heirs; Notices; Proceedings Nullity
• Section: 148A(b); 159; 14BA

Judgement Text

"[2024:RJ-JP:27606-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 8438/2022 Hemant Kumar Koushik (Deceased), Through His Legal Representative Smt. Uma Sharma W/o Satish Sharma, R/o G- 191, Mini Sachiwalay, Hanumangarh, Rajasthan- 335512. ----Petitioner Versus Income Tax Officer, Ward 1 (1), Jaipur Having Office At New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan 302005. ----Respondent For Petitioner(s) : Mr. Vaibhav Jeswani, Adv. for Mr. Mohit Khandelwal, Adv. For Respondent(s) : Mr. Anuroop Singhi, Adv. with Mr. N.S. Bhati, Adv. & Mr. Aditya Khandelwal, Adv. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 03/07/2024 Learned counsel for the respondent relies upon decision of this Court dated 22.03.2024 in D.B. Civil Writ Petition No.15115/2022: Meena V Kumar Vs. Principal Chief Commissioner of Income Tax, Rajasthan and Anr. Learned counsel for the petitioner is not in a position to distinguish the present case from the decision cited. The order dated 22.03.2024 is reproduced below:- “1. Heard. 2. The short issue arising for consideration in this case is whether the proceedings initiated under Section 14BA of the Income Tax Act by Issuing notices under Clause (b) therein, culminating in passing of an order under Clause (d) thereof, would be a nullity as the notices were initially issued against a dead person. [2024:RJ-JP:27606-DB] (2 of 2) [CW-8438/2022] 3. On this issue, learned counsel for the parties bring to the notice of this Court an order dated 27.05.2022 passed by Division Bench of this Court at Jaipur In Shri Radha Mohan Khandelwal Vs. Assistant Commissioner of Income Tax [D.B Civil Writ Petition No. 7896/2022] as also another order dated 27.02.2024 passed by Division Bench of this Court in Legal Heirs of Smt. Sneh Lata Bhandari Vs. Income tax Officers & Ors. (D.B. Civil Writ Petition No.9985/2023). 4. After going through the said orders, the legal position is no longer res integra and it can be declared that notices and proceedings against dead person would be a nullity. 5. In the case of Legal Heirs of Smt. Sneh Lata Bhandari(supra), the Division Bench of this Court has also 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. 6. We are of the view that if the date on which initially notices were issued, which have been successfully assailed here, were within the period of limitation, there is no reason as to why the Department should not be given that liberty to take the proceedings under the provisions of law against the legal representatives in view of the provisions contained in Section 159 of the IT Act. 7. Therefore, granting liberty to the Department to proceed in accordance with law by re-initiating proceedings under the law, this petition is allowed.” The writ petition is disposed of in the same terms. (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J MADAN/HS/66 "