The Himachal Pradesh High Court has frowned on the Assessing Officer (AO) for passing a tax order against a deceased person and termed it as ‘nullity in law’.
The bench of Justice Tarlok Singh Chauhan and Justice Sushil Kukreja has observed that despite the factum of death having been brought to the notice of the Assessing Authority, it still proceeded to pass the order which reflects upon the sheer ignorance of law exhibited on the part of the Assessing Officer or upon his pre-determined mind to pass the order even against a dead person which,order to his very knowledge is a nullity in the eyes of law.
The petitioner has challenged the order passed against a dead person i.e Sanjeev Shyam, who was the sole proprietor of M/s V. Eagle Securities Services and he died prior to the issuance of notice dated 14.03.2023, and this fact has otherwise been duly brought to the notice of the Assessing Authority in the reply that was filed by the legal heir of Sanjeev Shyam.
The court set-aside the order in its entirety, leaving all questions of law and facts open. Ordered accordingly, However, these proceedings can not be assigned and conducted by the Officer, who passed the impugned order and therefore direct that the proceedings shall be assigned to some other independent officer.
Case Details
Case Title: V. Eagle Securities Versus Joint Commissioner of State Taxes and Excise & anr.
Case No.: CWP No.7357 of 2025
Date: 13/05/2025
Counsel For Petitioner: Vishal Mohan, Sr. Advocate with Mr.Abhinav, Advocate
Counsel For Respondent: Mr.Anup Rattan, Advocate General,with Mr. Ramakant Sharma, Mr. Navlesh Verma, Ms. Sharmila Patial, Mr.Sushant Keprate, Additional Advocate Generals and Mr. Raj Negi, Deputy Advocate General
