https://www.taxtmi.com/caselaws?id=434602 The High Court of Calcutta dismissed the writ petition challenging the impugned order under Section 148A(d) of the Income Tax Act, 1961 for the assessment year 2018-19. The court found the order compliant with natural justice, statutory provisions, and procedural requirements. It emphasized that the petitioner could address any concerns during subsequent proceedings after notice under Section 148 of the Act. The court clarified that the order under Section 148(d) is not an assessment or demand itself, allowing the petitioner the opportunity to present a case for discontinuation of proceedings under Section 147 in future proceedings. en-us Thu, 29 Sep 2022 00:00:00 +0530 Tue, 28 Feb 2023 08:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434602 The High Court of Calcutta dismissed the writ petition challenging the impugned order under Section 148A(d) of the Income Tax Act, 1961 for the assessment year 2018-19. The court found the order compliant with natural justice, statutory provisions, and procedural requirements. It emphasized that the petitioner could address any concerns during subsequent proceedings after notice under Section 148 of the Act. The court clarified that the order under Section 148(d) is not an assessment or demand itself, allowing the petitioner the opportunity to present a case for discontinuation of proceedings under Section 147 in future proceedings. Case-Laws Income Tax Thu, 29 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434602