Case Law Details
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 passed away on 3rd November 2014. Subsequent communication to the department, accompanied by a death certificate, formally informed the authorities of Satish Agarwal’s demise on 8th June 2018. Despite this official notification, the assessment order was still issued against the deceased.
During the proceedings, the respondent, representing the Assessment Unit, failed to provide a convincing defense for the issuance of the assessment order against a deceased individual. The High Court, upon examining the facts presented, found merit in the petitioner’s contention and concluded that the assessment order was untenable in law.
The Calcutta High Court, considering the circumstances and submissions from both parties, quashed the impugned assessment order dated 26th February 2024. However, the dismissal of the writ petition does not preclude the Assessing Officer from initiating fresh assessment proceedings in the future, provided it aligns with legal provisions.
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