Failure to Provide information based on which Section 148A(b) notice was issued renders Section 148A(d) order unsustainable

Somnath Dealtrade Private Limited Vs Union of India & Ors. (Calcutta High Court) Introduction: The case of Somnath Dealtrade Private Limited Vs Union of India & Ors. in the Calcutta High Court involves a significant challenge to an order dated 13th April, 2022, passed under Section 148A(d) of the Income Tax Act, 1961. The appellant, Somnath Dealtrade Pvt. Ltd., filed the appeal against the dismissal of its writ petition concerning the reopening of assessment for the assessment year 2018-2019. Detailed Analysis: The crux of the matter revolves around the notice issued to the assessee un...