https://www.taxtmi.com/caselaws?id=313120 The HC of Calcutta dismissed the writ petition challenging an order under Section 148A(d) of the Income Tax Act, 1961, citing no procedural irregularity or violation of principles of natural justice. The court confirmed compliance with statutory requirements and emphasized its role is not to act as an appellate authority unless procedural errors or statutory violations are evident. The petitioner's objections were duly considered, and the Assessing Officer's reasoning was upheld, leading to the dismissal of the petition. en-us Wed, 22 Jun 2022 00:00:00 +0530 Tue, 26 Mar 2024 19:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313120 The HC of Calcutta dismissed the writ petition challenging an order under Section 148A(d) of the Income Tax Act, 1961, citing no procedural irregularity or violation of principles of natural justice. The court confirmed compliance with statutory requirements and emphasized its role is not to act as an appellate authority unless procedural errors or statutory violations are evident. The petitioner's objections were duly considered, and the Assessing Officer's reasoning was upheld, leading to the dismissal of the petition. Case-Laws Income Tax Wed, 22 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313120