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Calcutta HC Quashes IT Notice for AY 2019-20 Over Lack of Personal Hearing
Case Law Details
- Case Name
- Usha Martin Telematics Ltd Vs ACIT (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Usha Martin Telematics Ltd Vs ACIT (Calcutta High Court)
The Calcutta High Court has overturned an order issued by the Assistant Commissioner of Income Tax against Usha Martin Telematics Ltd., citing a violation of natural justice principles. The court was hearing a writ petition challenging a notice under section 148A(3) and a subsequent notice under section 148 of the Income Tax Act for the assessment year 2019-20.
Usha Martin Telematics had responded to a notice under section 148A(1) on March 31, 2025, and requested a personal hearing. Despite this request, the assessing of...





