Vishwavallabha Theertha Swamiji Vs ITO (Karnataka High Court)
Assessment on Deceased Swamiji Without Determining Legal Representative Invalid; Karnataka HC Remands Matter for Fresh Adjudication
The Karnataka High Court, in Sri Vishwavallabha Theertha Swamiji (Sode Matha) vs. Income Tax Officer & Ors. (W.P. No. 27525 of 2025, order dated 08-Dec-2025), set aside the assessment order dated 28-12-2018 passed u/s 144 r/w s.147 for AY 2011-12, as well as the consequential CIT(A) order dated 08-07-2025, on the ground that the Revenue had proceeded without first ascertaining whether the petitioner was the legal heir, executor, or administrator of the deceased assessee.
The Court noted that the original assessee, Sri Laxmivara Theertha Swamiji of Shirur Mutt, had expired on 19-07-2018, prior to completion of the assessment. Despite this, the Assessing Officer issued notices and completed the assessment against the petitioner, who was the Matadhipathi of Sode Matha, based merely on a letter stating that Sode Matha was “in charge” of Shirur Mutt after the demise, while specifically disclaiming any role in financial matters.
The High Court found that there was no determination by the Assessing Officer or the appellate authority to establish that the petitioner was an executor, administrator, or legal representative of the deceased Swamiji’s estate, as required under the Income-tax Act before fastening tax liability. Proceeding against a person without establishing such legal capacity was held to be jurisdictionally flawed and contrary to law.
Accordingly, the Court quashed the assessment and appellate orders and remanded the matter to the Assessing Officer with clear directions to first adjudicate the issue of status—namely, whether the petitioner could legally be treated as the Swamiji, executor, administrator, or legal representative of the deceased assessee. The Assessing Officer was directed to grant full and effective opportunity of hearing, consider all pleadings and documents, and only thereafter proceed in accordance with law. The petitioner was directed to appear on the specified date, and all rival contentions were kept open
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
