Calcutta HC Sets Aside Section 148A(d) Order – Violation of Natural Justice

Sushil Jaiswal Vs Union of India (Calcutta High Court)

In the case of Sushil Jaiswal Vs Union of India, the Calcutta High Court addressed an impugned order under Section 148A(d) of the Income Tax Act, 1961 for the assessment year 2019-20. The petitioner challenged the order on the grounds of violating principles of natural justice by denying personal hearing despite specific requests made in objections to the notice under Section 148A(b) of the Act.

The High Court observed that the respondent assessing officer neither

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