2024 (2) TMI 398

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..... R. N. Dutt, Ms. Sutapa Roy Chowdhury And Ms. Aratrika Roy For the Respondents : Mr. Vipul Kundalia, Mr. Prithu Dudhoria And Mr. Anurag Roy ORDER 1. This intra-Court appeal by the writ petitioner is directed against the order dated 30.06.2023 passed in WPA 14155 of 2023. In the said writ petition the appellant had challenged the order passed under Section 148A(d) of the Income Tax Act, 1961 and .....

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..... it was a fit case to issue notice under Section 148 of the Act. This is our considered opinion would not be the appropriate procedure. Since even in an ex parte proceedings, the authority has to record reasons for coming to a conclusion as to why the case has been taken out for re-opening of the assessment. 2. Therefore, in the light of the above, we are of the view that the proceedings has to be .....

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