Calcutta HC Quashes Reassessment Order Due to Denial of Personal Hearing

Pinnacle Enterprises Private Limited and Anr. Vs Union of India and Ors. (Calcutta High Court) In the case of Pinnacle Enterprises Private Limited and Anr. Vs Union of India and Ors., the petitioners challenged the legality and validity of the order dated 28.06.2025 passed under Section 148A(3) of the Income Tax Act for Assessment Year 2021-22. The principal grievance raised by the petitioners was that despite repeated requests, no opportunity for personal hearing was granted before passing the impugned order reopening the assessment. The petitioners contended that the proceedings related to a...