Winsome Highrise Pvt. Ltd. & anr. Vs Union of India & Ors. (Calcutta High Court)
The Calcutta High Court recently set aside an order issued under Section 148A(d) of the Income Tax Act, 1961, for the assessment year 2018-2019, along with the subsequent Section 148 notice. The case, Winsome Highrise Pvt. Ltd. & anr. Vs Union of India & Ors., saw the court rule in favor of the petitioners. The court found that the assessing officer had failed to provide a personal hearing, a violation of natural justice principles, despite the petitioners’ request. The matter has been remanded, instructing the jurisdictional assessing officer to re-evaluate the Section 148A(b) notices after granting the petitioners a proper hearing and considering their response.
Advocates for Petitioner: Mr. Himangshu Kumar Ray, Mr. Subhasis Podder, Ms. Shiwani Shaw, Mr. Animitra Roy, Mr. Gourav Chakraborty and Mr. Piyas Chowdhury
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. Challenging the order passed under Section 148A(d) of the Income Tax Act, 1961 (hereinafter referred to as the said Act) for the assessment year 2018-2019 dated 27th August, 2024 and the consequential notice issued under Section 148 of the said Act for the relevant assessment year, the instant writ petition has been filed.
