HC Sets Aside Section 148A(d) Order for Violating Natural Justice – Remands Matter to AO

Winsome Highrise Pvt. Ltd Vs Union of India (Calcutta High Court) Introduction: In a recent judgment by the Calcutta High Court, the principles of natural justice were upheld in the Income Tax case of Winsome Highrise Pvt. Ltd Vs Union of India. The petitioner’s appeal for personal hearing, as per Section 148A(d) of the Income Tax Act, was addressed, with the court emphasizing the necessity of adherence to these principles in such proceedings. Analysis: The judgment reinforces the essential role of natural justice principles in ensuring fair adjudication, especially in income tax asses...