Case Law Details
Dinesh Kumar Goyal Vs ITO (High Court of Calcutta)
Calcutta High Court in the case of Dinesh Kumar Goyal Vs ITO dismisses writ petition which challenges an order under Section 148A(d) of the Income Tax Act, 1961, relating to assessment year 2014-15. The court dismisses the petition which was filed against assessing officer’s findings of unaccounted money through accommodation entries but allows the petitioner to raise all points before the assessing officer during the subsequent proceedings under Section 148A(d) of the Act.
The judgment/order highlights that the findings of the assessing officer are based on evidence and investigation, which cannot be re-evaluated in the Constitutional Writ Jurisdiction of the Court. The court emphasizes that the impugned order is not a final assessment order and the petitioner still has the opportunity to present his case during subsequent proceedings.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
The Court: Heard learned advocates appearing for the parties.
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