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Judgment
The matter pertains to a flat in a cooperative society.
According to the petitioner, the erstwhile member of the cooperative society and de facto owner of the relevant flat had nominated the petitioner as the person entitled to the flat upon the demise of the erstwhile member. Accordingly, upon the demise of the erstwhile member, the petitioner herein made an application to the relevant society for the petitioner to be inducted as member thereof in place and instead of the erstwhile member.
The petitioner says that one of the legal heirs of the erstwhile member set up a purported will and obtained probate from the High Court at Calcutta without notice to the petitioner herein. By such a purported will, the erstwhile member of the cooperative society is alleged to have left his entire estate to the propounder of the will.
The petitioner claims that upon the grant of probate coming to the notice of the petitioner, the petitioner has applied for revocation of the grant and such application is pending before the High Court at Calcutta.
In the meantime, the Income-Tax authorities have issued notice to the petitioner for the petitioner not having included the relevant flat in the cooperative society as a part of the petitioner’s assets and a part of the petitioner’s income-tax return. The petitioner contends that till such time that the application for revocation of the grant for probate is decided by the High Court at Calcutta, the petitioner cannot claim ownership nor can the petitioner be regarded as the owner of the relevant flat in the cooperative society.
In the peculiar facts of the case, the respondent authorities are requested not to take any coercive action against the petitioner till the matter appears next three weeks hence.
The petitioner should take every step to expedite the hearing of the application for revocation of grant before the High Court at Calcutta.
Till the matter is taken up next, the petitioner will not be liable to comply with the requirements contained in the impugned notice dated April 25, 2022 issued under Section 148 of the Income-Tax Act, 1961.
List on August 24, 2022.