Dr. (Sm) Keya Mitra v. Income Tax Officer, Ward

11.1.2022 ks sl. 32 ks WPA 21372 of 2021 Dr. (Sm) Keya Mitra Vs Income Tax Officer, Ward No. 50(1) & Ors. Mr. Mani Mohan Chandra … For the Petitioner.Mr. Debasish Chowdhury … For the Respondents. Heard learned Advocates appearing for the partiesand considering their submission, I am of the viewthat the impugned final assessment order is anappealable order though the petitioner submits thatthe impugned order has been passed in the name of adead person and all the notices were issued in thename of dead person, who is the petitioner’s mother,who expired on 9[th] September, 2015. It appears fromrecord that on 1[st] of November, 2020, a notice underSection 142(1) of the Income Tax Act relating to theassessment year 2013-2014 was issued and anothernotice was issued on 30[th] January, 2021. Thereafteron 5[th] November, 2021, petitioner intimated to thedepartment that the noticee of Section 142(1) of theAct has expired on 9[th] September, 2015 and enclosedthe death certificate of the noticee along with the saidintimation. The petitioner has challenged theimpugned assessment order under Section 147 readwith Section 144 of the Act passed on 26[th] August,2021. It has been specifically recorded in paragraph 2 of the said assessment order that eight notices wereissued under Section 142(1) from time to time beforepassing the impugned assessment order and it isstrange that why the petitioner, who has now come upbefore this court for setting aside an appealableassessment order kept quiet and allowed thedepartment to issue notices after notices and pass thefinal assessment order, which shows the mala fide onthe part of the petitioner that deliberately she allowedthe matter to be dragged and to take advantage afterpassing the final assessment order. She could haveresponded to the notices referred in paragraph 2 of theassessment order by telling the department that all thenotices are issued in the name of dead person and notsustainable in law. It is not a case that just onenotice, the department has issued in the name of deadperson and thereafter straight way it has passed thefinal assessment order. Here in this case, thepetitioner without objecting to the series of noticesissued by the department before passing the finalassessment order and the petitioner kept quiet andafter the final assessment order, now the petitionerhas come up before this Hon’ble court. Considering the facts as recorded above, I am notinclined to entertain this writ petition, being WPA21372 of 2021 and the same is dismissed. However, dismissal of this writ petition will not prevent thepetitioner from availing the remedy available to herunder the relevant provisions of law. It is recorded that this court has not gone into themerits of the assessment order and all the points willbe kept open before the Appellate Authority. ( Md. Nizamuddin, J. )