HC quashes Posthumous Assessment Order Under Section 148A(b) of IT Act

Sushil Kumar Gupta Vs ITO (Calcutta High Court) In a recent judgment by the Calcutta High Court, the death of a noticee before the initiation of a proceeding under Section 148A(b) of the Income Tax Act led to the nullification of an assessment order. This order was related to the assessment year 2013-2014, and the court decided to set it aside based on the circumstances of the case. In the case of Sushil Kumar Gupta Vs ITO, the court was tasked with deciding the validity of an assessment order issued after the death of the noticee, Nirmala Gupta. The petitioner, Sushil Kumar Gupta, who is the ...