Sandhya Roy & Anr v. The Assistant Commissioner Of Income Tax & Ors

25.01.2022. p.b.Sl. No.22. W.P.A. 21170 of 2021 (Through Video Conference) Sandhya Roy & Anr. Vs.The Assistant Commissioner ofIncome Tax & Ors. Ms. Sutapa Roy Chowdhury. ……..for the petitioners. Mr. Tilak Mitra. ………for the respondent. Heard learned advocates appearing for the parties. In this matter, petitioner has challenged theimpugned notice dated 31[st] March, 2021 and subsequentnotices on the basis of the aforesaid impugned noticeunder Section 148 of the Act on the ground that the samehas been issued against Mr. Susil Kumar Roy who is adead person expired on 25[th] December, 2015. Learned advocate appearing for the revenuerespondents submits that the petitioners have brought tothe notice of the department about the death of the noticeemuch belatedly and deliberately allowed the revenueauthority to proceed in the matter. Whatever may be thesituation and even assuming that the petitioners havebrought to notice of the death of the noticee muchbelatedly but the legal position is that no notice can beissued or any proceeding can be initiated against a dead person and more so, when the noticee has expired prior tothe issuance of notice. Considering the submission of the parties, this writpetition being WPA No.21170 of 2021 is disposed of bydirecting the respondent Assessing Officer concerned toconsider and dispose of the representation of thepetitioners dated 7[th] October, 2021 at page 58 of the writpetition requesting the Assessing Officer concerned towithdraw the impugned notice and drop the impugnedproceeding under Section 147 of the Act by taking intoconsideration the fact of death of the assessee inaccordance with law and by passing a reasoned andspeaking order and after giving an opportunity of hearingto the petitioners or its authorised representatives withinfour weeks from the date of communication of the order.The respondents Assessing Officer concerned can proceedin the matter only after disposal of the representation ofthe petitioners dated 7[th] October, 2021 in accordance withlaw. Since the writ petition is disposed of without callingfor affidavits from the respondents, the allegationscontained in the writ petition shall be deemed to have beendenied by the respondents. (Md. Nizamuddin, J.)