Allowed

Late Shri Abhay Singh Rathore v. Union of India

Rajasthan HC9 May 2024CW/17242/2022

Case brief

AI extract

What is this about?

Writ petition challenging income-tax notices issued to a dead person. Following earlier Division Bench orders, the court declared the notices and proceedings nullity but allowed the department liberty to re-initiate proceedings against the legal representatives; petitioner allowed.

What did the court decide?

Impugned notices/proceedings declared nullity; department granted liberty to re-initiate proceedings against legal representatives; petitioner to submit details of legal representatives within one wee

Late Shri Abhay Singh Rathore Vs Union of India — Income Tax | Rajasthan HC (2024)

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[2024:RJ-JD:20652-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR

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D.B. Civil Writ Petition No. 17242/2022

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Late Shri Abhay Singh Rathore, Through Legal Heir Kushaldev Singh S/o Late Shri Abhay Singh, Aged About 39 Years, R/o B- 615, Rajputo Ka Rawla, Sinchana, Pali, Rajasthan - Pin 313211

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----Petitioner

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Versus

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Union Of India, Through Secretary Finance, Ministry Of Finance, North Block New Delhi - 110001.

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Principal Chief Commissioner Of Income Tax (Nafac), North Block, New Delhi - 110001

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Additional / Joint / Deputy / Assistant Commissioner / Income Tax Officer, National Faceless Assessment Centre, North Block New Delhi - 110001

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Income Tax Officer, Ward - 2 (1), Aaykar Bhawan, Udaipur, Rajasthan - 313001

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----Respondents

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For Petitioner(s) : Mr. Sharad Kothari Mr. Pranjul Mehta For Respondent(s) : Mr. K.K. Bissa

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HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE MUNNURI LAXMAN Order

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09/05/2024

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Learned counsel for the parties jointly submit that the issue raised in this petition is no longer res integra and stands concluded vide order dated 27.05.2022 passed by a Division Bench of this Court at Jaipur in the case of Shri Radha Mohan Khandelwal Vs. Assistant Commissioner of Income Tax [D.B. Civil Writ Petition No.7896/2022] as also another order

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[2024:RJ-JD:20652-DB]

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[CW-17242/2022]

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(2 of 3)

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on the same lines passed by this Court on 22.03.2024 in D.B. Civil Writ Petition No.15115/2022 [Meena V Kumar Vs. Principal Chief Commissioner of Income Tax and Anr.] .

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In view of the submissions made and after perusing the order dated 22.03.2024 as above, we are of the view that the legal position is no longer res integra . Therefore, it is declared that the impugned notices and proceedings against the dead person would be nullity.

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In the case of Legal Heirs of Smt. Sneh Lata Bhandari Vs. Income Tax Officels & Ors. [D.B. Civil Writ petition No.9985/2023] , the Division Bench of this Court had 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. However, in view of what has been ordered in the case of Meena V Kumar( supra ), we are of the view that if the date on which initially notices were issued, which have been successfully assailed, were within the period of limitation, there is no reason as to why the department should not be given that liberty to take proceedings under the provisions of law against the legal representatives in view of the provisions contained in Section 159 of the Income Tax Act.

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Therefore, granting liberty to the department to proceed in accordance with law by re-initiating the proceedings, this petition is allowed.

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[2024:RJ-JD:20652-DB]

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[CW-17242/2022]

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(3 of 3)

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The petitioner shall submit the details of the legal representatives with the jurisdictional Assessing Officer within a period of one week from today.

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(MUNNURI LAXMAN),J

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(MANINDRA MOHAN SHRIVASTAVA),CJ

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1-jayesh/-

Late Shri Abhay Singh Rathore v. Union of India

Case brief

What is this about?

What did the court decide?

Late Shri Abhay Singh Rathore v. Union of India

Case brief

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What did the court decide?

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