Shri Jaydeep Chakraborty v. The Income Tax Officer, Ward 30(1) & Ors

27.09.2022. p.b.Sl. No.22. W.P.A. 21241 of 2022 Shri Jaydeep Chakraborty Vs.The Income Tax Officer, Ward 30(1) & Ors. Mr. Avra Mazumder,Mr. Binayak Gupta,Mr. Suman Bhowmick.………for the petitioner.Mr. Tilak Mitra.………for the respondent. Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged theimpugned order dated 26[th] July, 2022 under Section148A(d) of the Income Tax Act, 1961 and subsequentcorrigendum dated 27[th] July, 2022, relating to theassessment year 2017-2018, on the ground that theaforesaid impugned order under Section 148A(d) of the Actand subsequent corrigendum order are not tenable in theeye of law since the same have been passed against a deadperson which is an admitted position as appears fromrecord being Annexure-G to the writ petition from which itappears that the noticee has already expired on 10[th] May,2022 and during the course of the impugned re-assessment proceeding, this fact was brought to thenotice of the assessing officer. Mr. Mitra, learned advocate appearing for theIncome Tax authority is not in a position to contradict theaforesaid factual and legal position about the death of thenoticee and that the impugned order has been passedagainst the dead person. Considering the facts and circumstances of this caseas appears from record and submission of the parties, thiswrit petition being WPA No.21241 of 2022 is disposed of byquashing the impugned order. However, quashing of theaforesaid impugned order will not be a bar for theassessing officer to initiate any fresh proceeding in futurein accordance with law. (Md. Nizamuddin, J.)