Calcutta HC Sets Aside Section 154 Order Passed Beyond Limitation Period

Surajit Ghosh Vs ITO (Calcutta High Court) The Calcutta High Court set aside an order dated March 25, 2022 passed by the Income Tax Officer under Section 154 read with Section 143(3) of the Income Tax Act, 1961. The petitioner contended that the order was passed without issuing prior notice as required under Section 154(3), was barred by limitation under Section 154(7), and did not contain a Document Identification Number (DIN) as required by the CBDT circular dated August 14, 2019. The Revenue argued that the writ petition was filed after a delay of approximately four years and therefore shou...