Telangana High Court
Mrs. Kontham Sugunalatha vs The Assessment Unit on 21 November, 2024
THE HONOURABLE SRI JUSTICE SUJOY PAUL
AND
THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO
WRIT PETITION Nos.22070 & 22086 of 2024
COMMON ORDER (per Hon'ble SP,J)
Ms. Shaik Vaheeda Sushma, learned counsel for the petitioner, Ms. J.Sunitha, learned Junior Standing Counsel representing Sri P. Murali Krishna, learned Senior Standing Counsel for Income Tax Department, for respondent Nos.1 and 2 and Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No.3.
2. With the consent finally heard.
3. Learned counsel for the petitioner raised singular submission. She submits that in W.P.No.22070 of 2024, the Assessment Order dated 13.02.2024 is subject matter of challenge, whereas the consequential Penalty Order dated 29.06.2024 is being questioned in W.P.No.22086 of 2024. The singular ground is that the assessee expired on 26.02.2016. The impugned Assessment Proceedings and Assessment Order could not have been passed against a dead person. Similarly, the impugned Penalty Order could not have been issued against a dead person. Reliance is placed on a judgment of Delhi High Court in Savita Kapila v. Assistant Commissioner of Income Tax, Circle 43(1) Delhi 1. 1 2020 SCC OnLine Del 2540 2
4. Learned Junior Standing Counsel for Income Tax Department opposed the prayer and supported the impugned Assessment and Penalty Orders. However, she could not point out or distinguish the aforesaid judgment of Delhi High Court.
5. We are in respectful agreement with the view taken by the Delhi High Court in Savita Kapila (supra). In the light of said judgment, the impugned Assessment Order and Penalty Order cannot sustain judicial scrutiny.
6. Resultantly, both the orders dated 13.02.2024 and 29.06.2024 are set aside. Liberty is reserved to the Revenue Department to proceed against the legal representatives of the deceased assessee, if law so permits.
7. The Writ Petitions are disposed of. No costs.
Interlocutory applications, if any pending, shall also stand closed.
_____________ Sujoy Paul, J _______________________________ Namavarapu Rajeshwar Rao, J Date: 21.11.2024 Myk/Tsr