Calcutta High Court quashes Income Tax assessment order against deceased

Shilpa Agrwal Vs Assessment Unit (Calcutta High Court) In a significant legal development, the Calcutta High Court rendered a verdict in the case of Shilpa Agrwal Vs Assessment Unit, revolving around an assessment order under the Income Tax Act, 1961. The petitioner contested the validity of an assessment order dated 26th February 2024, pertaining to the assessment year 2016-17, citing that it was erroneously issued against a deceased individual, Satish Agarwal. The crux of the petitioner’s argument lay in the fact that the assessment order was directed towards Satish Agarwal, who had pa...