Wpa/6461/2022 Of Aswin Ashra v. The Assistant Commissioner Of Income Tax, Circle 37 And Ors

20-04-2022Item No.28Subrata IN THE HIGH COURT AT CALCUTTAConstitutional Writ JurisdictionAppellate Side WPA No.6461 of 2022Mr. Aswin Ashra -vs-The Assistant Commissioner of Income Tax, Circle 37,Kolkata & Ors. Mr. Avra Mazumder Mr. Binayak Gupta …for the petitioner Ms. Smita Das De …for the respondents Heard learned advocates appearing for the respectiveparties. Petitioner in this writ petition has challenged theimpugned notice dated March 30, 2021 under section 148 ofthe Income Tax Act, 1961 relating to the assessment year2015-16 (Annexure P3, p.25) and subsequent proceedingson the basis of the aforesaid impugned notice on thegrounds that the initiation of impugned proceeding undersection 147 of the 1961 Act and issuance of notice undersection 148 of the Act are bad and not sustainable in law,since the same have been initiated against a dead personwho has expired on July 20, 2017 and the death certificatein this regard has been annexed to the writ petition whichappears at page 24. Petitioner submits that in spite of bringing to thenotice of the assessing officer about the fact of the death ofthe noticee by his letter dated March 30, 2021 along with acopy of the death certificate, the assessing officer hasproceeded and passed the impugned assessment order. Ms Das De, learned advocate appearing for therespondents, submits that the fact of death of the noticeewas brought to the notice of the authority concerned afterissuance of the notice under section 148 of the Act, but shecould not deny the fact that the impugned proceeding undersection 147 of the Act has been initiated against a deceasedperson and that it is a settled law that no proceeding can beinitiated against a dead person. Considering the facts and circumstances of this caseand what appears from record, this writ petition being WPANo.6461 of 2022 is disposed of by quashing the impugnednotice under section 148 of the Income Tax Act, 1961 datedMarch 30, 2021 and all subsequent proceedings on thebasis of the impugned notice under section 148 of the Act. However, quashing of the impugned notice and theproceedings will not prevent the assessing officer concernedfrom initiating any fresh proceedings in accordance withlaw. [Md. Nizamuddin, J]