HC quashes section 148 Notice & directs AO to pass reasoned & speaking order

Kasturi Towers Private Ltd. Vs ITO (Calcutta High Court) In this writ petition, petitioner has challenged the impugned notice dated 31st March, 2021 under Section 148 of the Income Tax Act, 1961 relating to assessment year 2013-2014 and the impugned order dated 3rd February, 2022 rejecting the petitioner’s objection to the aforesaid notice on the ground that the impugned notice is barred by limitation, secondly, that the impugned notice was never issued on 31st March, 2021 since the same was not received by the petitioner by its registered e-mail address nor was uploaded or displayed on the ...