Shilpa Agrwal v. Assessment Unit, Income Tax Department & Ors

10.04.2024.PBSl. No.37. WPA 9183 of 2024 Shilpa Agrwal VsAssessment Unit, IncomeTax Department & Ors. Mr. Ramesh Kr. Patodia,Ms. Megha Agarwal.…….for the petitioner.Mr. Tilak Mitra.…….for the respondent. Heard learned advocates appearing for theparties. By this writ petition, petitioner has challengedthe impugned assessment order dated 26[th] February,2024, under Section 147 read with Section 144/B ofthe Income Tax Act, 1961, relating to the assessmentyear 2016-17, on the ground that the impugnedassessment order has been passed against one SatishAgarwal, who died on 3[rd] November, 2014 and whosedeath was officially intimated to the department byletter dated 8[th] June, 2018 by annexing the deathcertificate as appears at page 31 and 32 of the writpetition. Learned advocate representing the respondent isnot in a position to defend the impugned assessment order which has been passed against a dead person inview the facts which appears from record itself. Considering the facts and circumstances of thecase and submission of the parties, the impugnedassessment order dated 26[th] February, 2024, isquashed. However, dismissal of this writ petition willnot be a bar on the part of the respondent AssessingOfficer to initiate any fresh assessment proceeding infuture in accordance with law. Accordingly, this writ petition being WPA 9183 of2024 is disposed of. ( Md. Nizamuddin, J.)