Calcutta HC Quashes Section 154 Tax Notice Issued to Deceased

Goutam Sadhan Bose Vs ACIT (Calcutta High Court)

Introduction: The case “Goutam Sadhan Bose Vs ACIT (Calcutta High Court)” pertains to an extraordinary situation where the Calcutta High Court was called upon to decide on the validity of an Income Tax assessment notice issued under Section 154 of the Income Tax Act, 1961 against a deceased person. The assessment notice was dated 17th March 2023 and related to the assessment year 2015-16.

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