Rejection of Objection to 148A Notice not amounts to Final Re-assessment & Demand: HC

Girdhar Gopal Dalmia Vs. Union of India & Ors. (Calcutta High Court) Calcutta High Court judgment on Girdhar Gopal Dalmia vs. Union of India, clarifying that objection rejection doesn’t conclude reassessment or demand. Full analysis included. Introduction: The Calcutta High Court recently delivered a significant judgment in the case of Girdhar Gopal Dalmia vs. Union of India & Ors., addressing the petitioner’s challenge to a notice issued under Section 148A(b) of the Income Tax Act, 1961. The petitioner contested the timeline for response and the lack of an opportunity for ...