Case Law Details
Dinesh Kumar Goyal Vs Union of India (Calcutta High Court)
The Court :- This intra-Court Appeal by the writ petitioner is directed against the order dated 5th September, 2022 in WPO 2442 of 2022.
In the said writ petition the appellant had challenged an order passed by the assessing officer under Section 148A(d) of the Income Tax Act, 1961 (the Act) dated 28th July, 2022 for the assessment year 2014-15. Primarily the order was challenged on the ground of violation of principles of natural justice and procedural irregularity. The learned Single Bench was of the view that the assessing officer having passed an order setting aside certain reasons and simultaneously issuing a notice under Section 148 dated 28th July, 2022, it will be well open to the appellant to raise all contentions in the reassessment proceedings.
Aggrieved by the said order the appellant is before us.
We have heard Mr. R.N. Dutta, learned Advocate as well as Ms. Sutapa Roychowdhury, learned Advocate appearing for the appellant and Mr. Samarjit Roychowdhury, duly assisted by Mr. Soumen Bhattacharjee, learned Advocate appearing for the respondent.
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