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Calcutta HC Quashes Reassessment Order Due to Denial of Personal Hearing

Case Law Details

Case Name
Pinnacle Enterprises Private Limited and Anr. Vs Union of India and Ors. (Calcutta High Court)
Date of Judgement/Order
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Advertisement Pinnacle Enterprises Private Limited and Anr. Vs Union of India and Ors. (Calcutta High Court) In the case of Pinnacle Enterprises Private Limited and Anr. Vs Union of India and Ors., the petitioners challenged the legality and validity of the order dated 28.06.2025 passed under Section 148A(3) of the Income Tax Act for Assessment Year 2021-22. The principal grievance raised by the petitioners was that despite repeated requests, no opportunity for personal hearing was granted before passing the impugned order reopening the assessment. The petitioners contended that the proceed...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,894

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