HC dismisses Writ Petition against Section 148A notice as final order already been passed

Tanmoy Dutta Vs Union of India & Ors. (Calcutta High Court) By this writ petition, petitioner has challenged the impugned notice dated 27th May, 2022 under Section 148A(b), order under Section 148A(d) dated 27th August, 2022 and notice under Section 148 of the Income Tax Act, 1961 dated 30th June, 2021. This writ petition was filed on 9th March, 2023. It has been brought to the notice of this court that even before filing this writ petition on 9th March, 2023, a final re­assessment order under Section 147 of the Income Tax Act, 1961 was already passed on 6th March, 2023 which has not been...