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 pe

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