Denial of Cross-Examination: Calcutta HC Remands Income Tax Reassessment Order

Lakshman Prasad Garwal Vs Union of India And Ors (Calcutta High Court) Introduction: In a significant legal development, the Calcutta High Court recently addressed a writ petition filed by Lakshman Prasad Garwal, challenging the reassessment order issued by the Income Tax Authority under Section 147 of the Income Tax Act, 1961, for the assessment year 2017-18. The crux of the petitioner’s argument revolved around the alleged violation of principles of natural justice due to the denial of his right to cross-examine a key witness named Rajal Ashar, whose statement had been pivotal in the i...