2022 (9) TMI 1550 - HC - Income Tax

Validity of reassessment proceedings - order u/s 148A(d) and subsequent notice u/s 148 challenged on the ground of violation of principle of natural justice by not affording any opportunity of personal hearing before passing the impugned order. Let this matter appear on 7th November 2022 under the same heading. In the meantime status quo as of today on the aforesaid impugned order under Section 148A(d) of the Act shall be maintained.

Summary

The High Court of Calcutta heard a writ petition challenging an order under Section 148A(d) of the Income Tax Act, 1961 for the assessment year 2017-2018. The petitioner claimed a violation of the principle of natural justice due to lack of a personal hearing. The matter is scheduled to appear on 7th November, 2022, and status quo on the impugned order will be maintained until then.