Case Law Details
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.
Analysis: The key issue at the heart of this case was the issuance of an assessment notice to a deceased individual, despite the department having prior information about the death. This raised questions about procedural propriety and the extent of diligence exercised by the assessing officer.
The Calcutta High Court, after hearing both parties, deemed the notice to be improper and quashed it. The judgment emphasized the following critical points:
1. Prior Knowledge of Death: The department’s acknowledgment that it had prior information about the death of the noticee highlighted a clear lack of due diligence in proceeding with the notice.
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