2023 (9) TMI 490

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oner Mr. Soumen Bhattacharjee, Adv. ...For the Respondents ORDER The Court: Heard both the parties. By this writ petition, petitioner has challenged the impugned notice under Section 154 of the Income Tax Act, 1961, dated 17th March, 2023 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 h....