2022 (9) TMI 1550 - HC - Income Tax

Court Orders Status Quo on Disputed Income Tax Order Citing Breach of Natural Justice for 2017-2018 Assessment Year.

The Calcutta HC addressed a writ petition disputing an order under Section 148A(d) of the Income Tax Act for the 2017-2018 assessment year. The petitioner ... 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. 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.