https://www.taxtmi.com/caselaws?id=434835 The High Court of Calcutta heard an intra-court appeal challenging an order under Section 148A(d) of the Income Tax Act, 1961. The appellant contested the order, arguing it was a step preceding assessment. The Court emphasized the need to consider the correctness of the impugned order and admitted the appeal for further consideration. An interim stay was ordered on the order under Section 148A(d) and the consequential notice, with the appeal scheduled for a future hearing to address the jurisdictional issues raised under Section 149(1) of the Act. en-us Mon, 16 Jan 2023 00:00:00 +0530 Sun, 05 Mar 2023 16:58:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434835 The High Court of Calcutta heard an intra-court appeal challenging an order under Section 148A(d) of the Income Tax Act, 1961. The appellant contested the order, arguing it was a step preceding assessment. The Court emphasized the need to consider the correctness of the impugned order and admitted the appeal for further consideration. An interim stay was ordered on the order under Section 148A(d) and the consequential notice, with the appeal scheduled for a future hearing to address the jurisdictional issues raised under Section 149(1) of the Act. Case-Laws Income Tax Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434835