Income Tax Proceedings Cannot Be Initiated Against a Deceased Person: Calcutta HC

Kripa Shankar Mahawar Vs Principal Chief Commissioner of Income Tax-1 (Calcutta High Court)  The Calcutta High Court, in Kripa Shankar Mahawar vs. Principal Chief Commissioner of Income Tax-1, addressed a writ petition challenging the validity of an assessment order dated 28th March, 2025, pertaining to the assessment year 2019-2020. The petition contended that the assessment proceedings were initiated by issuing a notice under section 148A(b) of the Income Tax Act, 1961, in the name of Laxmi Kant Mahawar, who had passed away on 12th January, 2020. The petitioner, Kripa Shankar Mahawar, submi...