Goutam Sadhan Bose v. The Assistant Commissioner Of Income Tax Circle 46 And Ors

OD –9 ORDER SHEETWPO/1349/2023IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE GOUTAM SADHAN BOSE VS THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 46 AND ORS. BEFORE: The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 7[th] August, 2023. Appearance:Ms. Sutapa Roy Chowdhury, Adv.Mr. Abhijat Das, Adv.Ms. Aratrika Roy, Adv.Mr. Anirban Chatterjee, Adv.…For the PetitionerMr. Soumen Bhattacharjee, Adv.…For the Respondents The Court: Heard both the parties. By this writ petition, petitioner has challenged the impugned noticeunder Section 154 of the Income Tax Act, 1961, dated 17[th] March, 2023relating to assessment year 2015-16 on the ground that the noticee is adead person and such notice has been issued by the assessing officer inspite of having prior information about the death of the noticee. Mr. Bhattacharjee, learned advocate appearing for the respondents oninstruction based on record submits that the department had on record theinformation about the death of the noticee prior to issuance of the aforesaidimpugned notice. Considering the facts and circumstances of the case as appears fromrecord and submissions of the parties, this writ petition being WPO 1349 of 2023 is disposed of by quashing the aforesaid impugned notice underSection 154 of the Act. However, quashing of the notice will not be a bar on the part of therespondent Income Tax Authority concerned to issue any fresh notice infuture in accordance with law. TR/ (MD. NIZAMUDDIN, J.)