Case Law Details
Case Name : Rachna Singhi Vs ITO (Calcutta High Court)
Related Assessment Year :
Courts :
All High Courts Calcutta High Court
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Rachna Singhi Vs ITO (Calcutta High Court)
Introduction: The Calcutta High Court, in the recent case of Rachna Singhi Vs Income Tax Officer (ITO), highlighted the implications of Section 148A(d) of the Income Tax Act, 1961. The Court ruled that an order under this section is not a final assessment order and does not result in any income tax demand.
Analysis: Rachna Singhi, the petitioner, challenged the order under Section 148A(d) of the Income Tax Act, 19
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