Section 148 Reassessment Appeal Dismissed as Proceedings Continued Against Deceased Assessee: Calcutta HC

Advertisement ITO Vs Narendra Kumar Agarwal (Calcutta High Court) Issue: Whether reassessment proceedings under Sections 148A(d) and 148 can be sustained when initiated against a deceased assessee despite the Department having prior knowledge of the death. The Calcutta High Court dismissed the Department’s appeal and declined to interfere with the Single Judge’s order quashing the order passed under Section 148A(d) and the consequential notice issued under Section 148 for Assessment Year 2020-21. The Department had received information regarding alleged bogus purchases and issued procee...