Income Tax Officer, Ward-3, Rourkela & Others v. Mr. A. Agarwal, Advocate

IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No. 21662 of 2023 Sabitri Devi @ Agrawal Income Tax Officer, Ward-3, Rourkela & Others ….. Vs. ….. Petitioner Mr. A. Agarwal, Advocate Opposite Parties Mr. S.C. Mohanty, Sr. Standing Counsel for IT Department CORAM: DR. JUSTICE B.R. SARANGI MR. JUSTICE G. SATAPATHY Order No. 01. ORDER 12.04.2024 This matter is taken up by hybrid mode. 2. The short ground on which the Petitioner prays for quashing of the notice dated 30.07.2022 issued by the Income Tax Officer, Ward-3, Rourkela under Section 148 of the Income Tax Act, 1961 for the Assessment Year 2013-2014, issued to her late husband is that by the time the said notice was issued, he had already expired. She has placed on record the certificate of the death, issued by the Rourkela Municipal Corporation which shows the date of death to be 19.09.2015. 3. The fact that the notice was issued and an order was passed against a person who had already expired by the time the notice was issued is unable to be disputed by Mr. S.C. Mohanty, learned Sr. Standing Counsel for IT Department. Consequently, the Court has no hesitation to hold that the entire proceedings stand vitiated. Consequently, the impugned notice dated 30.07.2022 U/s. 148 of the Income Tax Act, passed by the Income Tax Officer, Ward-3, Rourkela and all actions and orders consequent thereto are hereby quashed. 4. The writ petition is accordingly disposed of. (DR. B.R. SARANGI) JUDGE (G. SATAPATHY) JUDGE S.Sasmal . Signature Not Verified Digitally SignedSigned by: SUBHASMITA SASMALDesignation: Jr. StenographerReason: AuthenticationLocation: High Court of Orissa