Reassessment Notice not received: Calcutta HC Directs PCIT to Reconsider the matter

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 o...