Calcutta HC Dismisses Unjust Non-Speaking Assessment Order

Durga Trading Company & Anr. Vs Deputy Director of Income Tax & Ors. (Calcutta High Court) Introduction: In the case of Durga Trading Company & Anr. v. Deputy Director of Income Tax & Ors., the Calcutta High Court examined the validity of an income tax assessment order, focusing on the violation of natural justice. This article provides an in-depth analysis of the case and the court’s ruling. Case Background: The core issue revolved around whether the Central Processing Centre (CPC) could propose adjustments in the Intimation under Section 143(1)(a) of the Income Tax Act,...