Sushila Devi Lohariwal v. Union Of India And ORS

OD 23 ORDER SHEET WPO 1270 of 2022

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE SUSHILA DEVI LOHARIWAL Vs UNION OF INDIA & ORS.

BEFORE:

The Hon'ble JUSTICE MD. NIZAMUDDIN Date : 11th March, 2022 (Via Video Conference) Mr. Pradeep Kumar Jewrajka, Ms. Pooja Jewrajka, Ms. Jyoti Rauth, Advs.

...for the petitioner Mr. Om Narayan Rai, Adv.

...for the respondents The Court: Heard learned advocates appearing for the parties. In this matter petitioner has challenged the impugned notice dated 31st March, 2021 under Section 148 of the Income Tax Act for the assessment year 2014-15 on the ground that the same has been issued against the dead person and the notice has expired on 16th June, 2020 and the information of death was already communicated to the Assessing Officer by the letter dated 16th April, 2016 as appearing at page 27 of the writ petition.

Petitioner submits that information of death brought to the notice to the Assessing Officer and inspite of this fact of death of the noticee, respondent Assessing Officer is proceeding with the Section 148/147 of the Act.

Mr. Om Narayan Rai, learned Advocate appearing for the respondents/Income Tax Authority is not in a position to contradict this fact. It appears from record that the impugned notice has been issued against the dead person.

Considering submissions of the parties, this writ petition being WPO 1270 of 2022 is disposed of by quashing the impugned notice dated 31st March, 2021 and any further proceeding on the basis of the aforesaid impugned notice under Section 148 of the Act also stand quashed. However, quashing of the impugned notice will not prevent the Assessing Officer concerned to initiate any fresh proceeding in accordance with law.

(MD. NIZAMUDDIN, J.) TR/