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Calcutta HC Quashes Section 148A Order for Failure to Consider Assessee’s Replies
Case Law Details
- Case Name
- Ojaswini Retailers Private Limited & anr. Vs Union of India & Ors. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Ojaswini Retailers Private Limited & anr. Vs Union of India & Ors. (Calcutta High Court)
The Calcutta High Court heard a writ petition challenging the order dated 30 June 2025 passed under Section 148A(3) of the Income Tax Act, 1961, and the consequential notice issued under Section 148 for Assessment Year 2019-20. The principal issue before the Court was whether the Assessing Officer had validly formed the opinion that income had escaped assessment without considering the replies and materials submitted by the petitioners, and whether the principles of natural justice...
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