Mrs. Kontham Sugunalatha vs The Assessment Unit
2024 Latest Caselaw 4522 Tel

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.

2020 SCC OnLine Del 2540

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