Case Law Details
Inderpal Singh Sayan Vs Assessment Unit Income Tax Department & Ors (Delhi High Court)
Delhi High Court held that order passed under section 148A(d) of the Income Tax Act without dealing with the request for accommodation and according without hearing the petitioner is in violation of principles of nature justice and hence liable to be set aside.
Facts- This writ petition is directed against the assessment order dated 03.03.2023 passed under Section 147, read with section 144B of the Income Tax Act, 1961.
Besides this, challenge is also laid to the notice dated 17.03.2022 issued under Section 148A(b) and the order dated 31.03.2022 passed under Section 148A(d) of the Act.
In addition thereto, challenge is also laid to the consequential notice dated 31.03.2022 issued under Section 148 of the Act.
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