2025 (12) TMI 1291

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....ned advocate appearing for the petitioner that Govind Sahai Gupta (hereafter "the original assessee") in whose name the reassessment proceeding has been initiated and concluded, breathed his last on June 29, 2018. It is further submitted that after the death of the original assessee, reassessment proceedings were initiated by issuing a notice under Section 148 of the Income Tax Act, 1961 for reassessing his income in respect of the assessment year 2016-17. In response to the said notice, a letter dated March 30, 2024 was written to the relevant Income Tax Officer informing the said officer about the death of the assessee and also putting the said officer on notice that assessment proceedings in respect of the original assessee for the asses....

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....thorities could take steps in accordance with law against the legal representatives of the deceased assessee in terms of Section 159 of the said Act of 1961. Mr. Bhattacharjee also invites attention of this Court to an unreported decision of this Court dated November 18, 2025 in the case of Kripa Shankar Mahawar -Vs.- The Principal Chief Commissioenr of Income Tax-1, Room No. 6, Kolkata & Ors. (WPO 408 of 2025 decided on November 18, 2025). 6. Heard learned advocates appearing for the respective parties and considered the material on record. 7. It is not in dispute that at the time when the notice under Section 148 of the said Act of 1961 had been issued for initiating reassessment proceedings against Govind Sahai Gupta (since decease....