Mrs. Bipasa Paulct v. Sbincome Tax Officer, Ward 49(1), Kolkata & Ors

WPA 23535 Of 2023 16.11.2023 29Mrs. Bipasa PaulCt no. 2- Vs - SbIncome Tax Officer, Ward 49(1), Kolkata & Ors. Mr. Avra Mazumder,Mr. Nilanjan BhattacharjeeMr. Samrat Das,Mr. Suman Bhowmik … for the petitioner Mr. Aryak Dutt … for the respondent No. 1 Heard learned advocates appearing for theparties. By this writ petition, petitioner has challengedthe impugned assessment order dated 30[th] May,2023, under Section 147 read with Section 144 of theIncome Tax Act, 1961 relating to the assessment year2017-2018 on the ground that the aforesaidimpugned assessment proceeding is null and voidfrom the stage of initiation of the impugnedproceeding by issuance of notice under Section148A(b) of the Act issued on 23[rd] May, 2022 sincemuch before initiation of proceeding, the noticeeDibyendu Paul had expired on 21[st] may, 2021. Petitioner submits that she is the wife of thenoticee and her PAN number is and if at all any proceeding is liable to be initiated the sameshould be initiated against the petitioner andsubmits that she has given her details in the copy ofthis writ petition as well as she is ready and willingto furnish any further details if asked by theassessing officer concerned to initiate any freshproceeding in accordance with law. Learned advocate appearing for therespondents Income Tax Authority is not in aposition to deny the aforesaid legal and factualposition that before initiation of the impugnedproceeding the noticee had died and that under thelaw no proceeding can be initiated against a deadperson. Considering the facts and circumstances ofthis case and submission of the parties this writpetition being WPA No. 23535 of 2023 is disposed ofby setting aside the aforesaid impugned assessmentproceeding including the assessment order dated 30[th]May, 2023 with liberty to the Assessing officerconcerned to initiate any fresh proceeding inaccordance with law against the writ petitioner/legalrepresentatives and the petitioner shall cooperatewith the assessing officer in furnishing any document or details if asked for by the assessingofficer concerned. With this observation and direction this writpetition stands disposed of. (Md. Nizamuddin, J.)