Murari Lal Soni Vs Union of India & Anr (Calcutta High Court)
Calcutta High Court has quashed an order issued under Section 154 read with Section 147 of the Income Tax Act, 1961, for the assessment year 2013-14, ruling it was passed against a deceased individual. The writ petition was filed by the daughter-in-law of the late assessee, Murari Lal Soni.
The petitioner’s counsel, Mr. Agarwal, argued that the assessee had passed away on March 20, 2022, well before the show-cause notice under Section 154 was issued on July 25, 2024. Despite being informed of the death, the Assessing Officer proceeded with the order.
The High Court observed that the Assessing Officer was aware of the assessee’s demise when the impugned order was passed. Consequently, the court deemed the order unsustainable in law and set it aside. However, the ruling clarified that this decision does not prevent the tax authorities from initiating proceedings against the assessee’s legal heirs in accordance with the law. The writ petition, WPO/189/2025, has been disposed of.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
The Court: 1. Challenging the order under section 154 read with section 147 of the Income Tax Act, 1961 (hereinafter referred to as “the said Act) dated 25th July 2024 for the assessment year 2013-14, the instant writ petition has been filed.
