Calcutta HC Quashes Income Tax Section 154 Order Against Deceased Person

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,

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