Jurisdictional error raised by appellant not addressed: Calcutta HC Stays Section 148 Notice

Girdhar Gopal Dalmia Vs Union of India & Ors. (Calcutta High Court) The Calcutta High Court’s ruling in the case of Girdhar Gopal Dalmia Vs Union of India addresses an intra-Court appeal challenging an order issued under section 148A(d) of the Income Tax Act for the 2019-2020 assessment year. The appellant contended that the orders and notices issued on March 3 and April 12, 2023, breached the requirements of section 144B and violated natural justice principles by not allowing a personal hearing. The single Bench of the High Court found merit in the claim of a violation of natural ju...