This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Calcutta HC Dismisses Challenge to Section 148 Notice Issued by Jurisdictional Assessing Officer
Case Law Details
- Case Name
- Sanghi Steel Udyog Private Limited Vs Union of India And Ors. (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
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Sanghi Steel Udyog Private Limited Vs Union of India And Ors. (Calcutta High Court)
The petitioner challenged the notice dated 11.04.2023 issued under Section 148 of the Income-tax Act, 1961 for Assessment Year 2019-20. The challenge was based on the contention that the notice had been issued by the Jurisdictional Assessing Officer (JAO) instead of the National Faceless Assessment Centre (NFAC), allegedly contrary to Section 151A of the Act.
On behalf of the respondents, it was submitted that the petitioner’s objection was hypertechnical, as the mode of issuance did not affect the conten...
Author Info
