Indian Kanoon - Search engine for Indian Law

Bombay High Court

Lubina Mohamed Agarwal And Anr vs Union Of India And 4 Ors on 17 December, 2021

Author: Madhav J. Jamdar

Bench: G.S. Patel, Madhav J. Jamdar

                                                                       905-OSWP-1266-2021.DOC




                      Priya



                           IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                              ORDINARY ORIGINAL CIVIL JURISDICTION

         Digitally
         signed by
         PRIYA
                                    WRIT PETITION NO. 1266 OF 2021
PRIYA    RAJESH
RAJESH   SOPARKAR
SOPARKAR Date:
         2021.12.18
         14:46:00
         +0530        Lubina Mohamed Agarwal and Anr                           ...Petitioners
                           Versus
                      Union of India & Ors                                   ...Respondents


                      Mr Jehangir Jeejeebhoy, i/b M/s Dastur Kalambi and Associates, for
                           the Petitioners.
                      Mrs Jyoti Chavan, AGP, for the State.
                      Mr Advait Sethna, i/by Mr Ajinkya Jaibhave, for the Respondent No
                           1-Union of India.


                                            CORAM         G.S. Patel &
                                                          Madhav J. Jamdar, JJ.

                                            DATED:        17th December 2021
                      PC:-

1. We made an order on 13th December 2021. The two Petitioners were, by that order, appointed the legal guardians of their mother Kamar Sultana Mohamed. Their mother is mentally incapacitated. We had already indicated in our 13th December 2021 order that there is sufficient medical material and reports to indicate that she has an acute mental disability. We listed the matter today for the limited purpose of understanding how her income tax returns and affairs could be managed.

17th December 2021 905-OSWP-1266-2021.DOC

2. Mr Jeejeebhoy points out that there is a specific provision allowing an authorized representative or representative assessee to act on behalf of another person. The printout from the official website specifically makes provisions for assessees who are mentally incapacitated and require a guardian or other competent authorised person to be the representative assessee.

3. The two Petitioners will need to be treated by Income Tax Authorities and all other authorities as the representative assessees or authorized representatives, as the case may be, of their mother Kamar Sultana Mohamed. The Income Tax Authorities are directed to accept the application of the Petitioners to be treated, registered and recognized as such for all pending tax assessments and all future assessments until further orders of the Court.

4. We grant the Petitioners liberty to apply should there be any difficulty.

5. The Income Tax Authorities will act on production of an authenticated copy of this order and will not insist on a certified copy. An authenticated copy is permitted to be uploaded to the income tax portal

6. Issuance of authenticated copy is expedited.

17th December 2021 905-OSWP-1266-2021.DOC

7. All concerned will act on production of a digitally signed copy of this order.

(Madhav J. Jamdar, J)                               (G. S. Patel, J)




                              Page 3 of 3
                          17th December 2021