2023 (9) TMI 490 - HC - Income Tax

Notice u/s 154 against a dead person - as argued notice has been issued by the assessing officer in spite of having prior information about the death of the noticee - as respondents on instruction based on record submits that the department had on record the information about the death of the noticee prior to issuance of the aforesaid impugned notice. HELD THAT - Considering the facts and circumstances of the case as appears from record and submissions of the parties, this writ petition is disposed of by quashing the aforesaid impugned notice under Section 154 of the Act against dead person. However, quashing of the notice will not be a bar on the part of the respondent Income Tax Authority concerned to issue any fresh notice in future in accordance with law.

Summary

The Calcutta High Court quashed an Income Tax Act notice issued to a deceased person for the assessment year 2015-16. The court found that the assessing officer had prior information about the death of the noticee. The writ petition challenging the notice was disposed of, allowing the Income Tax Authority to issue a fresh notice in the future.