2023 (11) TMI 1424

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....he record. Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 6th April, 2023, under Section 148A(b) of the Income Tax Act, 1961 relating to the assessment year 2019-2020 passed on the basis of notice under Section 148A (b) of the Income Tax Act dated 25th March, 2023, on the ground that there is a procedural irregular....

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....) 141 taxmann.com 251 (Calcutta). Considering the facts of the case and submissions of the parties and relevant provision of law, this writ petition being WPA No. 23324 of 2023 is disposed of by setting aside the aforesaid impugned order dated 6th April, 2023 and the matter is remanded back to the Assessing officer concerned to pass fresh speaking order in accordance with law after giving oppor....