https://www.taxtmi.com/caselaws?id=423243 The High Court of Calcutta allowed the intra Court appeal, setting aside the order under Section 148A(d) of the Income Tax Act, 1961. The Court criticized the assessing officer's hasty actions, emphasizing the importance of providing adequate time for the appellant to respond and upholding principles of natural justice. A cost was imposed on the authority, and the matter was remanded for reconsideration of the appellant's reply. The Court quashed the order and notice issued under Section 148 of the Act, highlighting the need for a reasonable interpretation of statutory provisions to ensure fairness in tax proceedings. en-us Fri, 20 May 2022 00:00:00 +0530 Mon, 16 Jan 2023 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423243 The High Court of Calcutta allowed the intra Court appeal, setting aside the order under Section 148A(d) of the Income Tax Act, 1961. The Court criticized the assessing officer's hasty actions, emphasizing the importance of providing adequate time for the appellant to respond and upholding principles of natural justice. A cost was imposed on the authority, and the matter was remanded for reconsideration of the appellant's reply. The Court quashed the order and notice issued under Section 148 of the Act, highlighting the need for a reasonable interpretation of statutory provisions to ensure fairness in tax proceedings. Case-Laws Income Tax Fri, 20 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423243