https://www.taxtmi.com/caselaws?id=434604 The High Court of Calcutta allowed the appeal, set aside the order, and quashed the entire reopening proceedings under Section 148A(d) of the Income Tax Act, 1961. The Court emphasized the importance of providing the assessee with a reasonable opportunity to be heard and criticized the assessing officer for passing a non-speaking order, violating the Court's directives. The Court found the reopening process to be an abuse of the legal process due to reliance on assumptions and presumptions, leading to the decision to nullify the proceedings. en-us Thu, 24 Nov 2022 00:00:00 +0530 Tue, 28 Feb 2023 08:40:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434604 The High Court of Calcutta allowed the appeal, set aside the order, and quashed the entire reopening proceedings under Section 148A(d) of the Income Tax Act, 1961. The Court emphasized the importance of providing the assessee with a reasonable opportunity to be heard and criticized the assessing officer for passing a non-speaking order, violating the Court's directives. The Court found the reopening process to be an abuse of the legal process due to reliance on assumptions and presumptions, leading to the decision to nullify the proceedings. Case-Laws Income Tax Thu, 24 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434604