https://www.taxtmi.com/caselaws?id=424509 The High Court of Calcutta found that the impugned notice under section 148 of the Income Tax Act, 1961, and all subsequent proceedings were not legally sustainable due to non-compliance with statutory formalities under section 148A of the Act as mandated by the Finance Act, 2021. The judgment emphasizes the necessity of adhering to statutory requirements and legal provisions in tax proceedings to ensure procedural fairness and compliance with the law. en-us Tue, 12 Apr 2022 00:00:00 +0530 Sat, 02 Jul 2022 09:12:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424509 The High Court of Calcutta found that the impugned notice under section 148 of the Income Tax Act, 1961, and all subsequent proceedings were not legally sustainable due to non-compliance with statutory formalities under section 148A of the Act as mandated by the Finance Act, 2021. The judgment emphasizes the necessity of adhering to statutory requirements and legal provisions in tax proceedings to ensure procedural fairness and compliance with the law. Case-Laws Income Tax Tue, 12 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424509