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Even in ex parte cases, reasons must be recorded for reopening of assessments: HC
Case Law Details
- Case Name
- GSP Piling Constructions Private Limited & anr. Vs ACIT (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All High Courts, Calcutta High Court
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GSP Piling Constructions Private Limited & anr. Vs ACIT (Calcutta High Court)
Introduction: The Calcutta High Court, in the case of GSP Piling Constructions Private Limited & anr. vs ACIT, dealt with an intra-Court appeal against an order under Section 148A(d) and a non-speaking final assessment order under Section 147 for the assessment year 2018-2019. The appeal highlights the absence of recorded reasons for confirming the proposal despite the appellant’s failure to reply to the show cause notice under Section 148A(b).
Detailed Analysis: The court observes that...
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