Calcutta HC Quashes Income Tax Notices Issued to Deceased Person

Narendra Kumar Agarwal Vs ITO (Calcutta High Court) The Calcutta High Court has quashed income tax notices and related proceedings against a deceased person, Chiranjilal Agarwala, for the assessment year 2020-21. The ruling came in a writ petition filed by Narendra Kumar Agarwal, who is the legal heir of the deceased. The case involves a history of similar issues. A previous notice under Section 148 of the Income Tax Act for the assessment year 2018-19 was also issued in the name of Chiranjilal Agarwala, who had died on April 28, 2021. The Calcutta High Court had already quashed that notice i...