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 Allahabad HC Orders GSTN to Modify Portal within 1 Month to Allow Appeals Even When Disputed Tax Shows Nil
 Statement Recorded By High Courts Can't Be Later Contradicted By Counsel : Supreme Court

Gayatri Aggarwal Vs. Income Tax Commissioner & Ors.
January, 10th 2018
*            IN THE HIGH COURT OF DELHI AT NEW DELHI

+                         FAO No.183/2017

%                                                 10th November, 2017

GAYATRI AGGARWAL                                        ..... Appellant
                                         Through: Mr. Shubham Gupta,
                                         Advocate.
                          versus

INCOME TAX COMMISSIONER & ORS.                        ..... Respondents

CORAM:
HON'BLE MR. JUSTICE VALMIKI J.MEHTA

To be referred to the Reporter or not?


VALMIKI J. MEHTA, J (ORAL)

FAO No. 183/2017 and C.M. No.40420/2017 (for additional
evidence by appellant)

1.           This first appeal is filed under Section 384 of the Indian

Succession Act, 1925 impugning the judgment of the Trial Court

dated 30.8.2016 whereby the trial court has dismissed the objection of

the appellant/wife/petitioner for grant of succession certificate with

respect to the movables and securities of her husband late Sh. Somesh

Aggarwal.









FAO No.183/2017                                              Page 1 of 4
2.           It is noted that the trial court has dismissed the petition by

observing that the appellant/petitioner/wife failed to prove that the

deceased Sh. Somesh Aggarwal was the sole proprietor of M/s Yash

International as no such documents were filed and also because the

appellant/petitioner failed to prove that she was the wife of the

deceased. In this Court the appellant/petitioner has therefore filed an

application under Order XLI Rule 27 CPC supported by her fresh

affidavit by way of evidence in which the appellant/petitioner has

proved various documents being the aadhar card, election identity

card, passport of the appellant/petitioner, documents of Department of

Value Added Tax of Government of NCT of Delhi, and all of which

documents in my opinion clearly show that not only the

appellant/petitioner is the widow of late Sh. Somesh Aggarwal but

also that Sh. Somesh Aggarwal was in fact the proprietor of M/s Yash

International.


3.           In my opinion the trial court should not take such harsh

view in uncontested cases as it has taken by the impugned judgment in

dismissing a petition seeking succession certificate especially where

other legal heirs have given their no objections to grant of the




FAO No.183/2017                                                Page 2 of 4
succession certificate. If the trial court found that for some reason the

relevant documents were not filed on behalf of the appellant/petitioner

showing her relationship with the deceased or how the deceased was

the proprietor of M/s Yash International, then, surely in the interest of

justice before dismissing the petition seeking succession certificate,

the   trial   court    could   have   pointed    out    this   fact   to   the

appellant/petitioner     and   have   given     an     opportunity    to   the

appellant/petitioner to remedy the defects. This was however not done

by the trial court.


4.            In view of the above discussion, this appeal is allowed.

Appellant/petitioner is entitled to the succession certificate of the

movable assets and securities of her deceased husband late Sh.

Somesh Aggarwal. The succession certificate will be issued by the

court below on the appellant/petitioner filing the necessary court fee.

It is also directed that since the appellant/petitioner is the widow of the

deceased and all the contesting private respondents who are near

relations of the deceased have give their no objections, the court below

will not insist on an administrative bond or surety bond from the

appellant/petitioner for grant of the succession certificate.









FAO No.183/2017                                                   Page 3 of 4
5.           Appeal is accordingly allowed and disposed of in terms

of aforesaid observations and the appellant/petitioner is directed to

appear before the District & Sessions Judge (North West), Rohini

Courts, Delhi and the District & Sessions Judge will now mark the

case for issuing of succession certificate to the appellant/petitioner to a

competent court in accordance with law.


6.           Next date of 7.12.2017 is cancelled.



NOVEMBER 10, 2017                             VALMIKI J. MEHTA, J
Ne




FAO No.183/2017                                                Page 4 of 4

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