Case Law Details
Winsome Highrise Pvt. Ltd. & Anr. Vs Union of India & Ors. (Calcutta High Court)
In the case of Winsome Highrise Pvt. Ltd. & Anr. vs. Union of India & Ors., the petitioner has challenged an order under Section 148A(d) of the Income Tax Act, 1961, dated April 17, 2023, related to the assessment year 2019-20. The petitioner contends that the order violates the principles of natural justice by denying them an opportunity for a personal hearing, despite their explicit request for the same in their objection to the notice under Section 148A(b) of the Act.
Court take note of grounds raised by the petitioner, respondent assessing officer’s failure to either reject or provide a reason for not considering the petitioner’s request for a personal hearing. Considering the facts and circumstances of the case, the Calcutta High Court sets aside the impugned order and remands the matter back to the Assessing Officer to pass a fresh order under Section 148A(d) of the Act. The court emphasizes the importance of upholding the principles of natural justice and grants the petitioner the opportunity for a personal hearing and consideration of their objections.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
Heard learned advocates appearing for the parties.
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