Wpa v. The Income Tax Officer, Ward

10-02-2022Item No.40Subrata IN THE HIGH COURT AT CALCUTTAConstitutional Writ JurisdictionAppellate Side WPA No.1702 of 2022Mr. Piyush Goenka -vs- The Income Tax Officer, Ward No.44(2) & Ors. Mr. Avra Mazumder Mr. K. Roy …for the petitioner Mr. Tilak Mitra …for the revenue Affidavit of service filed in court be taken on record.Heard learned advocates appearing for the parties. In this writ petition, petitioner has challenged theimpugned notice dated June 30, 2021 under section 148 ofthe Income Tax Act, 1961 on the grounds that theimpugned notice has been issued against a dead personwhich, on the face of it, is null and void. Mr Mazumder, learned advocate appearing for thepetitioner, in support of his contention has relied on thedeath certificate of the noticee as appears on page 19 of thewrit petition from which it appears that the date of death ofthe noticee is July 31, 2019 and this fact was alreadyintimated to the respondents on December 22, 2020 asappears from page 23 of the writ petition. Mr Mitra, learned advocate appearing for therevenue, is not in a position to contradict these allegationswhich are substantiated by record. Considering the facts of the case and submission ofthe parties, this writ petition being WPA No.1702 of 2022is disposed of by quashing the aforesaid impugned notice dated June 30, 2021 under section 148 of the Act. However, quashing of the impugned notice will notprevent the respondents concerned from initiating any freshproceeding, if law permits. [Md. Nizamuddin, J]