Gopal Das Vs PCIT (Calcutta High Court)
In the case of Gopal Das Vs PCIT, the Calcutta High Court directed the Principal Commissioner of Income Tax (PCIT) to reconsider a reassessment order after the petitioner claimed that he did not receive the reassessment notice either through email or speed post. The court acknowledged the petitioner’s contention that the reassessment proceedings, which resulted in a high-pitched assessment, were conducted without his knowledge, violating the principles of natural justice. Although the PCIT rejected the petitioner’s application under Section 264 of the Income Tax Act based on the remand report and the petitioner’s conduct in previous assessment proceedings, the court found that the merits of the case were not fully addressed. Consequently, the court provided the petitioner with an opportunity to respond to the show-cause notice and directed the PCIT to reconsider the matter, taking into account all submissions, remand reports, and the petitioner’s response. The court emphasized that this reconsideration must be conducted with a proper personal hearing. Failure by the petitioner to utilize this opportunity will result in the dismissal of the appeal. No costs were awarded in this case.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. We have heard Mr. Pramit Bag, learned advocate appearing for the appellant and Mrs. Smita Das De, learned Standing counsel appearing for the respondents.
