Posted inNews
Calcutta High Court Quashes Reassessment Proceedings Initiated Against Deceased Assessee: “Assessing Officer Cannot Issue Notice to a Dead Person When Legal Heirs Are Known”
Court’s Decision: The Calcutta High Court quashed the reassessment proceedings initiated under Sections 148A(b), 148A(d), and 148 of the Income Tax Act, 1961, against a deceased assessee for the assessment…