Surendra Kumar Agarwal v. Income Tax Officer Ward 46/1 Kolkata And Ors

ORDER SHEETWPO/1142/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE SURENDRA KUMAR AGARWAL VS INCOME TAX OFFICER WARD 46/1 KOLKATA AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 13[th] June, 2023. Appearance:Ms. Swapna Das, Adv.Mr. Siddharth Das, Adv.…For the PetitionerMr. Om Narayan Rai, Adv.…For the Respondents The Court : Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned orderdated 29[th] July and 30[th] July, 2022, under Section 148A(d) of the IncomeTax Act, 1961, relating to assessment year 2014-15, issued in the name ofone Satya Narayan Agarwal on the ground that the impugned notice hasbeen issued against a dead person and petitioner submits that the noticeehad expired on 2[nd] August, 2014 and this fact was brought to the notice ofthe assessing officer concerned by a letter dated 28[th] November, 2014 and29[th] June, 2022 as well as 21[st] April, 2023 enclosing a death certificate ofSatya Narayan Agarwal (deceased) and in spite of that, assessing officerproceeded and passed aforesaid impugned orders dated 29[th] July, 2022 and30[th] July, 2022 under Section 148A(d) of the Act. Learned advocate appearing for the respondents is not in a position tocontradict the facts which are substantiated by record that the proceeding has been initiated against a dead person and before passing theaforesaid impugned order the fact of the death of the noticee was alreadybrought to the official record of the respondents. Considering the facts and circumstances of the case and submissionsof the parties, this writ petition being WPO 1142 of 2023 is disposed of byquashing the aforesaid impugned notice dated 25[th] May, 2022 under Section148A(b) and the impugned orders dated 29[th] July, 2022 and 30[th] July, 2022and the order dated 24[th] April, 2023 under Section147 of the Act. However,quashing of the impugned notices and the orders will not prevent theassessing officer concerned to initiate fresh proceeding in accordance withlaw. (MD. NIZAMUDDIN, J.) TR/