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HC quashes Section 148A order for not-providing sufficient information
Case Law Details
- Case Name
- Maharaja Edifice Pvt. Ltd. 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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Maharaja Edifice Pvt. Ltd. Vs. Union of India & Ors. (Calcutta High Court)
High Court held that reasons provided to the petitioner did not contain any information but it is titled as ‘cash related information detail’ and such information cannot be said to be sufficient for reopening of the assessment.
The Assessing Officer issued notice under Section 148A(b) of the Act on 16.03.2022 stating that he has information which suggests that income chargeable to tax for the relevant assessment year has escaped the assessment within the meaning of Section 147 of the Act. The notice stated that ...
