Calcutta HC Sets Aside Section 148A(d) Order as No Personal Hearing Was Granted

Nitin Agarwal Vs ITO (Calcutta High Court) The Calcutta High Court allowed an intra-court appeal filed by the assessee challenging the order dated 8.6.2023 in WPO/1096/2023 concerning reassessment proceedings for assessment year 2019-20 under Section 148A(d) of the Income Tax Act, 1961. The assessee contended that the order dated 13.4.2023 passed by the Assessing Officer was in violation of the principles of natural justice because no opportunity of personal hearing had been granted before reopening the assessment. The Court examined the notice dated 27.3.2023 issued under Section 148A(b) and ...