Calcutta HC Quashes Income Tax Order as AO failed to provide personal hearing

Winsome Highrise Pvt. Ltd. & anr. Vs Union of India & Ors. (Calcutta High Court) The Calcutta High Court recently set aside an order issued under Section 148A(d) of the Income Tax Act, 1961, for the assessment year 2018-2019, along with the subsequent Section 148 notice. The case, Winsome Highrise Pvt. Ltd. & anr. Vs Union of India & Ors., saw the court rule in favor of the petitioners. The court found that the assessing officer had failed to provide a personal hearing, a violation of natural justice principles, despite the petitioners’ request. The matter has been remand...