Wife Seeks Income Tax Refund of Deceased Husband’s Salary Tax with 6% Interest: Madras HC Directs To Make Representation Before ITO [Read Order]

In a recent judgment, the Madras High Court addressed a writ petition filed by a woman seeking a refund of income tax deducted from her deceased husband's salary, along with 6% interest.

The petitioner, Radhamani, had previously approached the Income Tax Department seeking a refund of ₹94,712, which was paid towards income tax for the Assessment Year 2015-16 on 15.04.2015, as reflected in Form 16. She contended that the amount was wrongfully retained and is lawfully due as a refund.

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Despite submitting a representation to the Principal Chief Commissioner of Income Tax on July 22, 2024, the matter remained unresolved, prompting the petitioner to seek judicial intervention.

Also read: Income Tax Proceedings against Deceased Person Invalid, must be Initiated against Legal Heirs u/s 159: Bombay HC

During the hearing, the petitioner’s counsel submitted that although the representation was duly forwarded by the 1st respondent (the Principal Chief Commissioner) to the 2nd respondent (the concerned Income Tax Officer), no action had been taken, forcing the petitioner to file a writ of mandamus for relief.

In response, the Senior Standing Counsel for the Income Tax Department submitted that the petitioner could file a fresh representation before the 2nd respondent, who would then forward it to the appropriate authorities for redressal.

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Also read: Income Tax Order Issued in Deceased Taxpayer’s Name: ITAT Remands Matter for Fresh Adjudication

Justice Krishnan Ramasamy, considering the submissions from both sides and given the limited scope of the relief sought, refrained from delving into the merits of the case.

Instead, the bench directed the petitioner to submit a fresh representation to the 2nd respondent. Upon receipt, the respondent was instructed to forward the same to the concerned authority, who would then be required to consider and decide on the request within a period of six weeks.

Also read: Error in using Deceased Person’s PAN in S.263 Revision Order: ITAT quashes Order

To Read the full text of the Order CLICK HERE

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