https://www.taxtmi.com/caselaws?id=304089 The Calcutta High Court set aside an impugned order under Section 148A(d) of the Income Tax Act for the assessment year 2018-2019, as it lacked reasoning and did not address the petitioner's objections. The court remanded the matter to the Assessing Officer for a fresh decision within eight weeks, emphasizing the need for a reasoned and speaking order in compliance with the law. This case underscores the importance of due process, fair consideration of objections, and adherence to procedural fairness in taxation matters, highlighting the judiciary's commitment to upholding principles of natural justice. en-us Thu, 30 Jun 2022 00:00:00 +0530 Wed, 07 Sep 2022 06:44:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304089 The Calcutta High Court set aside an impugned order under Section 148A(d) of the Income Tax Act for the assessment year 2018-2019, as it lacked reasoning and did not address the petitioner's objections. The court remanded the matter to the Assessing Officer for a fresh decision within eight weeks, emphasizing the need for a reasoned and speaking order in compliance with the law. This case underscores the importance of due process, fair consideration of objections, and adherence to procedural fairness in taxation matters, highlighting the judiciary's commitment to upholding principles of natural justice. Case-Laws Income Tax Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304089