Petitioner sought direction to file returns for deceased assessee. Respondent Standing Counsel explained belated filing procedure and interest liability. Court recorded submissions and closed petition without further directions.
No further directions issued; petition closed recording submissions on belated filing procedure.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
WP(C) NO. 19130 OF 2022 1
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 6TH DAY OF OCTOBER 2022 / 14TH ASWINA, 1944
WP(C) NO. 19130 OF 2022
PETITIONER/S:
KORATH RAJESH
AGED 51 YEARS
S/O. PADINHATTY CHANDRASEKHARAN NAIR,
KORATH HOUSE, PULLOOR, THEKKEN KUTTOOR P.O., TIRUR
TALUK, MALAPPURAM DISTRICT, PIN - 676102
BY ADV C.M.MOHAMMED IQUABAL
RESPONDENT/S:
1THE COMMISSIONER OF INCOME TAX
CENTRAL REVENUE BUILDING,
I.S. PRESS ROAD, KOCHI, PIN - 682018
2INCOME TAX DEPARTMENT
TIRUR RANGE, 2ND FLOOR, TARIFF BAZAR,
TIRUR, MALAPPURAM DISTRICT, PIN - 676101
3THE DEPUTY COMMISSIONER OF STATE TAX
OFFICE OF THE DEPUTY COMMISSIONER OF STATE TAX, STATE
GOODS AND SERVICES DEPARTMENT, MANJERI, MALAPPURAM
DISTRICT, PIN - 676121
BY ADVS.
CHRISTOPHER ABRAHAM
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
06.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 19130 OF 2022
2
JUDGMENT
Petitioner is the representative assessee/legal heir of one Chandrasekharan Nair, who expired on 17.6.2021. The only relief sought for by the petitioner is a direction to the respondent department to permit the petitioner to file returns and pay the self-assessed tax.
Having regard to the submissions made by the learned Standing Counsel for the respondent department, no further directions are necessary in this writ petition and the same is closed recording the submissions made by the learned Standing Counsel for the respondent department.
Sd/-
GOPINATH P. JUDGE
okb/
//True copy// P.S. to Judge
WP(C) NO. 19130 OF 2022 3
APPENDIX OF WP(C) 19130/2022
PETITIONER EXHIBITS
Exhibit -P1THE TRUE COPY OF THE MONEY LENDING LICENSE
NO. 32100389651 DATED 15.07.2021
Exhibit -P2THE TRUE COPY OF THE DEATH CERTIFICATE OF
CHANDRASEKHARAN NAIR P. DATED 12.07.2021
Exhibit -P3THE TRUE COPY OF THE ACKNOWLEDGEMENT ISSUED
BY THE INCOME TAX DEPARTMENT DATED 15.03.2022
Exhibit -P4THE TRUE COPY OF THE WILL EXECUTED BY
PADINHATTY CHANDRASEKHARAN NAIR DATED
16.05.2020
Exhibit -P5THE TRUE COPY OF THE MONEY LENDING LICENSE
ISSUED BY THE 3RD RESPONDENT DATED 11.04.2022
Exhibit -P6THE TRUE COPY OF THE REPRESENTATION BEFORE
THE 1ST RESPONDENT DATED 31.05.2022
Exhibit -P7THE TRUE COPY OF THE PAN CARD OF PETITIONER
1 issue framed by the court
Whether directions are necessary to permit the representative assessee to file returns after Standing Counsel clarified the procedure and time limit.
KORATH RAJESH
THE COMMISSIONER OF INCOME TAX
INCOME TAX DEPARTMENT
THE DEPUTY COMMISSIONER OF STATE TAX
GOPINATH P
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court