2022 (6) TMI 1536 - HC - Income Tax

Validity of order passed by the respondent authority under clause (d) of Section 148A - HELD THAT - No scope of any interim order in the matter and impugned assessment proceeding cannot be interfered at this stage. Let the respondent file affidavit in opposition within four weeks from date. Petitioner to file reply if any thereto within two weeks thereafter. List this matter after seven weeks from date.

Summary

The Calcutta High Court, through Hon'ble Justice Md. Nizamuddin, declined to grant any interim relief, holding that "there is no scope of any interim order" and the "impugned assessment proceeding cannot be interfered at this stage." The Court directed the respondent to file an affidavit in opposition within four weeks, with the petitioner allowed a two-week period to reply. The matter is scheduled for further hearing after seven weeks, with parties required to be prepared with concise written arguments.