Give Assessee opportunity of hearing before passing Section 148A order: HC

Inner Wheel Club of Central Calcutta Vs Union of India & Ors. (Calcutta High Court) HC directs Income Tax Authorities to consider Representations made on 25/03/2022 and subsequent dates and then pass Order under sec 148A(d). They have been also directed to give the assessee opportunity of hearing. FULL TEXT OF THE ORDER OF CALCUTTA HIGH COURT Heard learned advocates appearing for the parties. In this writ petition petitioner has challenged the impugned order under Section 148A(d) of the Income Tax Act, 1961 dated 4th April, 2022, relating to assessment year 2015-2016 and subsequent notice ...