Calcutta HC quashes garnishee proceedings & original assessment order passed in violation of natural justice against which no appeal preferred

Sailesh Chandra Dutta Vs Assistant Commissioner (Calcutta High Court) Calcutta High Court quashes garnishee proceedings and original assessment order passed in violation of natural justice against which no appeal preferred Hon’ble Division Bench of the Hon’ble Calcutta High Court in the matter Sailesh Chandra Dutta Vs. Assistant Commissioner, Raiganj Charge, Raiganj & Ors M.A.T. 1062 of 2022 in its judgment dated 13.07.2022 quashed the garnishee proceedings in a matter wherein the assessment order dated 21.05.2019 had attained finality and where the garnishee proceedings were initiated...