The Calcutta High Court quashed an assessment notice under Section 154 of the Income Tax Act, 1961 issued against dead person.
By the writ petition, the petitioner, Goutam Sadhan Bose, has challenged the impugned notice under Section 154 of the Income Tax Act, 1961, relating to assessment year 2015-16 on the ground that the noticee is a dead person and such notice has been issued by the assessing officer in spite of having prior information about the death of the noticee.
Soumen Bhattacharjee, advocate who appeared for the respondents on instruction based on record submits that the department had on record the information about the death of the noticee prior to issuance of the aforesaid impugned notice.
Notice under Section 154 of the Income Tax Act can be issued by the authorized officer himself or by an application made to him by the taxpayer. It is important to give a notice to the taxpayer in case such rectification results in enhancing the assessment increase of any tax liability or reduction of refund. Such notice can be issued either through sending an E-mail on the registered E-mail ID of the tax payer or at the registered address through postal mode. Excess refund credited to the account of the taxpayer shall be demanded through Section 154 of the Income Tax Act.
A Single Bench of Justice Md Nizamuddin observed that “Considering the facts and circumstances of the case as appears from record and submissions of the parties, this writ petition is disposed of by quashing the aforesaid impugned notice under Section 154 of the Income Tax Act. However, quashing of the notice will not be a bar on the part of the respondent Income Tax Authority concerned to issue any fresh notice in future in accordance with law.”
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