Reassessment Invalid Due to Proceedings Against Dead Assessee: Calcutta HC

Smt. Sushila Gupta Vs Union of India & Ors (Calcutta High Court)

The writ petition challenged an assessment order dated March 27, 2025 for Assessment Year 2016–17 on the ground that reassessment proceedings were initiated and concluded in the name of a deceased person. The original assessee had died on June 29, 2018. Despite this, a notice under Section 148 of the Income Tax Act, 1961 was issued, and reassessment proceedings were carried forward. The revenue authorities were informed of the death through a letter dated March 30, 2024, which was acknowledged on the official p

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