https://www.taxtmi.com/caselaws?id=423816 The High Court of Calcutta declined to interfere with an assessment order challenged under Section 147 read with Section 144(b) of the Income Tax Act, 1961. The Court found the assessment order to be appealable without procedural irregularities, following established legal principles. Emphasizing adherence to due process, the Court dismissed the writ petition (WPO NO. 2065 of 2022) under Article 226 of the Constitution, allowing the petitioner to pursue the statutory remedy of filing an appeal. The judgment highlighted the importance of upholding legal principles and ensuring fairness in assessment proceedings while maintaining the rule of law. en-us Tue, 10 May 2022 00:00:00 +0530 Wed, 15 Jun 2022 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423816 The High Court of Calcutta declined to interfere with an assessment order challenged under Section 147 read with Section 144(b) of the Income Tax Act, 1961. The Court found the assessment order to be appealable without procedural irregularities, following established legal principles. Emphasizing adherence to due process, the Court dismissed the writ petition (WPO NO. 2065 of 2022) under Article 226 of the Constitution, allowing the petitioner to pursue the statutory remedy of filing an appeal. The judgment highlighted the importance of upholding legal principles and ensuring fairness in assessment proceedings while maintaining the rule of law. Case-Laws Income Tax Tue, 10 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423816