VINOD AGARWAL vs. ASSISTANT COMMISSIONER OF INCOME TAX AND ORS.

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WPA/15171/2021HC CalcuttaWBCHCA029027202106 December 2021Bench: HON'BLE JUSTICE MD. NIZAMUDDIN2 pages
AI SummaryRemanded

What did the High Court hold?

The Tribunal held that the notice dated January 26, 2021, issued under Section 142(1) of the Income Tax Act, 1961, and the subsequent assessment order based on that notice were null and void. The reasoning was that the notice was issued against a deceased person, as substantiated by the death certificate. The Tribunal quashed the impugned notice and the subsequent assessment order. The operative direction was to quash the said notice and assessment order.

What were the facts?

The petitioner, Vinod Agarwal, challenged a notice dated January 26, 2021, issued under Section 142(1) of the Income Tax Act, 1961, and subsequent assessment orders. The petitioner contended that the notice was issued against a deceased person, rendering it null and void. A death certificate was presented, indicating the noticee's death on November 19, 2019. The respondents' counsel was unable to contradict these facts.

What were the issues?

1. Whether the notice dated January 26, 2021, issued under Section 142(1) of the Income Tax Act, 1961, is invalid and void ab initio, as it was issued against a deceased person? (Question of law and fact, turning on Section 142(1) of the Income Tax Act, 1961). Assessee's Contention: The notice and subsequent assessment orders are null and void because the notice was issued to a dead person, as evidenced by the death certificate. The petitioner relied on the death certificate at Page 28 of the writ petition, showing the date of death as November 19, 2019. Revenue's Contention: The revenue's counsel was not in a position to contradict the petitioner's allegations.

Which sections of the Income-tax Act were involved?

Section 142(1)

AI-generated summary — verify with the full judgment below

S/L 46 06.12.2021 Court. No. 2 cm WPA 15171 of 2021 Vinod Agarwal Vs. Assistant Commissioner of Income Tax, Central Circle 4(1) Kolkata & Ors. (Through Video Conference) Mr. Abhratosh Majumder, Ld. Sr. Adv. Mr. Arijit Chakraborti Ms. Anupa Banerjee Ms. Pooja Shukla …. For the Petitioner. Mr. S. Roy Chowdhury Mr. Ashok Bhowmik … For the Respondents. Affidavit of service filed in court today be kept with the record. Heard learned advocates appearing for the parties. In this matter, petitioner has challenged the impugned notice dated 26th January, 2021 under Section 142(1) of the Income Tax Act, 1961 and subsequent assessment orders on the basis of the aforesaid notice on the ground that the impugned notice has been issued against a dead person which on the face of it is null and void. Mr. Majumdar, learned Senior Advocate appearing for the petitioner in support of his contention has relied on the death certificate of the noticee as appears at Page 28 of the writ petition from which it appears

2 that the date of death of the noticee is on 19th November, 2019. Mr. Chowdhury, learned advocate appearing for the respondents is not in a position to contradict these allegations which are substantiated by record. Considering the facts of the case and submission of the parties, this writ petition being WPA 15171 of 2021 is disposed of by quashing the aforesaid impugned notice and subsequent assessment order on the basis of the impugned notice under Section 142(1) of the Act. (Md. Nizamuddin, J.)

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