Kerala High Court
Unnikrishnan Radhakrisna Pillai vs Assitant Commissioner Of Income Tax on 21 November, 2024
Author: P Gopinath
Bench: P Gopinath
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 21ST DAY OF NOVEMBER 2024 / 30TH KARTHIKA, 1946
WP(C) NO. 35032 OF 2024
PETITIONER/ASSESSEE:
UNNIKRISHNAN RADHAKRISNA PILLAI,
AGED 34 YEARS
204, PRATHEEKSHA NAGAR, VADAKKUMBHAGATHU VEEDU,
KILIKKOLLUR VILLAGE P.O., KOLLAM, PIN - 691 004.
BY ADVS.
MARTHANDA VARMA PANDALAI.K
S.HEMALATHA
RESPONDENTS/RESPONDENTS:
1 ASSISTANT COMMISSIONER OF INCOME TAX,
CIRCLE, INCOME TAX OFFICE, AAYAKAR BHAVAN, KOLLAM,
PIN - 691 001.
2 ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF
INCOME TAX/INCOME TAX OFFICER,
NATIONAL FACELESS ASSESSMENT CENTRE,
INCOME TAX DEPARTMENT, DELHI, PIN - 110 001.
BY ADVS.
P.G.JAYASHANKAR (Sr.SC)
G.KEERTHIVAS (SC)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 21.11.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
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WP(C) 35032/2024 2
JUDGMENT
This writ petition has been filed challenging Exts.P2 and P4
orders completing the assessment and imposing a penalty for the
assessment year 2017-2018 under the provisions of the Income
Tax Act, 1961, on one Radhakrishna Pillai. Ext.P2 order is dated
24-12-2019, and Ext.P4 order is dated 22-12-2021. It is the case
of the petitioner that he is the son of the aforesaid Radhakrishna
Pillai, who passed away on 10-11/10/2017, as is evident from
Ext.P1 death certificate issued by the Kollam Corporation. It is
submitted that the finalization of the proceedings of assessment
and imposition of penalty on a dead person cannot be sustained
in law.
2. The learned Senior Standing Counsel for the Income Tax
Department submits that the assessment can be completed
against a representative assessee, and the assessment was
completed against late Radhakrishna Pillai on account of the fact
that the death of Radhakrishna Pillai was never intimated to the
department.
3. The learned counsel for the petitioner would submit, in
reply, that even in Ext.P2 assessment order it is recorded that
Radhakrishna Pillai passed away and was represented in the
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proceedings by his legal heir. It is submitted that still the
proceedings were completed in the name of late Radhakrishna
Pillai, and this cannot be sustained in law.
4. Having heard the learned counsel for the petitioner and
the learned Senior Standing Counsel for the Income Tax
Department, I am of the view that this writ petition is liable to be
allowed. It is clear from a reading of Exts.P2 and P4 orders that
the proceedings have been completed against a dead person.
This cannot be permitted, and the orders are nullity on account
of the fact that they have been issued in the name of a dead
person.
Accordingly, Exts.P2 and P4 orders are set aside, reserving
the liberty of the respondents to initiate proceedings against the
legal heirs/representative assessee, in accordance with the law.
Sd/-
GOPINATH P.
JUDGE
ats
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APPENDIX OF WP(C) 35032/2024
PETITIONER'S EXHIBITS
Exhibit P1 DEATH CERTIFICATE DATED 21-10-2017
ISSUED BY THE KOLLAM CORPORATION.
Exhibit P2 COPY OF ASSESSMENT ORDER DATED
24-12-2019 BY THE 1ST RESPONDENT.
Exhibit P3 COPY OF DEMAND NOTICE DATED 24-12-2019.
Exhibit P4 COPY OF PENALTY ORDER DATED 22-12-2021
BY THE 2ND RESPONDENT.
Exhibit P5 COPY OF DEMAND NOTICE DATED 21-12-2021.
