https://www.taxtmi.com/caselaws?id=347825 The High Court of Calcutta addressed procedural deficiencies in the Income Tax Department's actions, setting aside a notice issued under Section 147 read with Section 148 of the Income Tax Act, 1961. The Court emphasized the importance of natural justice, directing the Department to consider and decide on the petitioners' written objection with a hearing opportunity. A reasoned order was required within four weeks to ensure fairness and efficiency in the assessment process, aligning with principles of due process and timely resolution. en-us Fri, 18 Aug 2017 00:00:00 +0530 Mon, 11 Sep 2017 22:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347825 The High Court of Calcutta addressed procedural deficiencies in the Income Tax Department's actions, setting aside a notice issued under Section 147 read with Section 148 of the Income Tax Act, 1961. The Court emphasized the importance of natural justice, directing the Department to consider and decide on the petitioners' written objection with a hearing opportunity. A reasoned order was required within four weeks to ensure fairness and efficiency in the assessment process, aligning with principles of due process and timely resolution. Case-Laws Income Tax Fri, 18 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347825