Denial of personal hearing vitiates order passed under Section 148A(d)

Pratima Halder Vs Union of India and others (Calcutta High Court) The case of Pratima Halder Vs Union of India before the Calcutta High Court revolves around the denial of a personal hearing in tax assessment proceedings under Section 148A(d) of the Income Tax Act, 1961. Pratima Halder contested a show cause notice issued under Section 148A(b) of the Income Tax Act for the assessment year 2020-21. She argued that the notice was invalid since the underlying transaction did not occur during the relevant period covered by the notice. Additionally, she challenged the jurisdiction of the Assessing ...